2026-07-06T09:50:49-04:00 2024-12-31 WITHUMSMITHBROWN PC 1835 MARKET STREET SUITE 1710 PHILADELPHIA PA 191032945 990 2024-01-01 231352269 Pennsylvania Society for the Prevention of Cruelty to Animals % FINANCE DEPARTMENT PENN 2154266300 350 East Erie Avenue Philadelphia PA 19134 JULIE KIM CEO 2154266300 2026-06-30 true true ISRAEL TANNENBAUM P01589203 2155462140 2026-06-30 2024 2025-03-06 01:10:19Z X JULIE KIM 350 East Erie Avenue Philadelphia PA 19134 23225950 false X www.pspca.org X 1867 PA PROTECT ANIMALS, PREVENT CRUELTY AND IMPROVE THE HEALTH AND QUALITY OF LIFE FOR ANIMALS IN PA. 23 23 226 532 0 0 9508043 9614444 2810985 3427706 205911 369575 627549 519648 13152488 13931373 0 0 0 0 7805991 9229252 0 0 1241026 4531154 4521013 12337145 13750265 815343 181108 29578822 32212294 1254513 1461508 28324309 30750786 X The Pennsylvania Society for the Prevention of Cruelty to Animals (PSPCA) protects animals from cruelty and abuse, rescues and rehabilitates neglected, abandoned and unwanted animals, and promotes animal welfare throughout Pennsylvania. Operating under a "No-Kill" philosophy, we provide medical care, spaying/neutering, and placement services without discrimination based on health, age, or breed. We offer low-cost veterinary services to the public to ensure accessible animal healthcare. Through community education on responsible pet ownership, we work to reduce animal homelessness and suffering. false false 5245875 779427 The PSPCA operated four facilities during 2024: our headquarters in Philadelphia, the Main Line Animal Rescue location in Phoenixville, and two regional centers in Danville (Montour County, Central PA) and Lancaster. Rescue, Rehabilitation and Placement - to place formerly neglected, abused, or unwanted animals in forever homes, which includes collaboration with other animal shelters. During 2024, the PSPCA found homes for 4,530 animals and achieved a 97% live release rate. 5271966 2598165 Shelter Hospital - to provide high-qualityigh quality, andcompassionate veterinary treatment and medical rehabilitation of sick and injured animals in the PSPCA's care, a significant volume of which enter the shelter through animallaw enforcement. During 2024, 3,750 shelter animals were treated in ourshelter hospitals. Surgical Services: Our goal is to offer affordable and accessible surgical services to the community, including spaying and neutering to help reduce pet overpopulation. We also perform spay and neuter surgeries for animals in our shelter as a pre-adoption requirement. In 2024, the PSPCA conducted11,551 surgeries. Public Veterinary Care: We provide low-cost veterinary care, including wellness and preventative care, sick visits, and end-of-life veterinary care services to the community. In 2024, the PSPCA's public veterinary clinics served 20,517clients and their pets. 1515633 50114 Animal law enforcement ("ALE") works to prevent animal cruelty and neglect by enforcing Pennsylvania's anti-cruelty laws. Humane litigation oversees the prosecution of cruelty cases brought by the humane law enforcement team. In 2024, ALE officers investigated 4,036 animal cruelty complaints. Humane Education aims to prevent animal cruelty and promote responsible pet ownership by educating children and adults in the community about humane treatment of animals. In 2024, 930 youth participated in humane education programs, and 8,470 pets were served through the community outreach program. 12033474 true true false false false false false false false true true false false true true true true false false false false false false false true false false false false true false false false false false false false false true false false false false true true false false false true 59 0 true 226 true false false false false false true true false false false false false false X 23 23 true false false false false false false true true false true true true true true true true true true true false NJ PA X X FINANCE DEPARTMENT 2154266300 350 EAST ERIE AVENUE PHILADELPHIA PA 19134 Julie Klim Chief Executive Officer 40.0 0.0 X 263573 0 7901 Deborah Bagatta-Bowles Chief Development Officer 40.0 0.0 X 204013 0 10582 Lisa Germanis Medical Director 40.0 0.0 X 149233 0 11772 Nicole Wilson Director of Humane Law Enforce 40.0 0.0 X 139208 0 6457 Gillian Kocher Director of Public Relations & 40.0 0.0 X 122591 0 7286 Michelle McCool Director of Human Resources 40.0 0.0 X 117645 0 7246 Penny Ellison Co-Chair 0.0 0.0 X X 0 0 0 Pam Berkman Co-Chair 0.0 0.0 X X 0 0 0 Shauna Binswanger Secretary 0.0 0.0 X X 0 0 0 JAMES SMITH Treasurer 0.0 0.0 X X 0 0 0 Leslie Briley Member 0.0 0.0 X 0 0 0 Mary Carroll Member 0.0 0.0 X 0 0 0 Jim Clayton Member 0.0 0.0 X 0 0 0 Jennifer Crawford Member 0.0 0.0 X 0 0 0 NANCY DRIES Member 0.0 0.0 X 0 0 0 Bo Friedman Member 0.0 0.0 X 0 0 0 Jeffery Griffiths Member 0.0 0.0 X 0 0 0 Lee Halladay Member 0.0 0.0 X 0 0 0 Kate Hembrough Member 0.0 0.0 X 0 0 0 Philip Kircher Member 0.0 0.0 X 0 0 0 Christy Pitchford Member 0.0 0.0 X 0 0 0 Gerry Shreiber Member 0.0 0.0 X 0 0 0 Lindsay Shreiber Member 0.0 0.0 X 0 0 0 Lindy Snider Member 0.0 0.0 X 0 0 0 Tiffenia Archie Member 0.0 0.0 X 0 0 0 HEATHER FALCK Member 0.0 0.0 X 0 0 0 CORI DAGGETT MEMBER 0.0 0.0 X 0 0 0 CAROL KARDON MEMBER 0.0 0.0 X 0 0 0 AUSTYN THORNE MEMBER 0.0 0.0 X 0 0 0 996263 0 51244 6 false true false 0 133755 9480689 350224 9614444 SPAY, NEUTER AND PUBLIC VET 541940 2598165 2598165 ADOPTIONS, LIFESAVING, HOSPIT 812910 779427 779427 HLE & LITIGATION 813312 50114 50114 3427706 322102 322102 0 0 0 0 0 8741704 10000 8704231 0 37473 10000 47473 47473 1021932 133755 316521 705411 705411 0 0 0 7517 273825 -266308 -266308 OTHER 900009 80545 80545 80545 13931373 3427706 889223 0 0 0 0 271474 240802 8298 22374 0 7474476 6629969 228487 616020 41341 36669 1264 3408 885237 785218 27061 72958 556724 493823 17018 45883 0 3367 3367 49000 33705 15295 0 0 32112 32112 75178 63828 5861 5489 341116 341116 37281 20769 10120 6392 245805 174124 7054 64627 0 827918 790096 12793 25029 0 0 0 7644 7644 0 560866 554566 5105 1195 318286 218940 87026 12320 BANK, CREDIT CARD AND PAYROLL 161188 138076 5026 18086 OTHER ANIMAL CARE EXPENSES 1780683 1780683 TRAINING AND EMPLOYEE COSTS 80569 72206 2234 6129 13750265 12033474 475765 1241026 X 1083313 1473685 0 0 368141 242889 31214 88018 0 0 0 0 0 0 76284 112745 195682 188118 18080958 9272199 5422467 8808759 7321983 8197361 0 0 0 0 0 0 15079738 13100719 29578822 32212294 808155 787239 0 0 0 50000 0 0 0 0 0 0 0 385528 140779 0 305579 238741 1254513 1461508 X 14757404 15604688 13566905 15146098 28324309 30750786 29578822 32212294 X 181108 140350 2105019 X false true X true X 7307811 7378204 8987507 9508043 7229444 40411009 0 0 7307811 7378204 8987507 9508043 7229444 40411009 573088 39837921 110691 112570 111419 185105 322102 841887 705411 705411 20384 10311 25998 67318 88062 212073 42170380 13255042 0.94469 0.96334 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14377079 25022 -68738 75944 14257419 13130628 216150 1102307 72006 14377079 15871150 -2701521 39001 13130628 14789157 1121494 39501 15871150 13498155 1297627 6625 14789157 0.00000 1.00000 0.00000 true false 828536 828536 13622421 6582520 7039901 31794 31794 0 2776392 1865044 911348 913787 884813 28974 8808759 RIGHT TO USE ASSETS 77178 BENEFICIAL INTERESTS IN 13023541 13100719 0 POSTRETIREMENT HEALTH BENEFITS 137408 CHARITABLE GIFT ANNUITY 24155 LEASE LIABILITY 77178 238741 X 14779425 140350 65922 673892 880164 13899261 32112 32112 13931373 14078491 65922 294416 360338 13718153 32112 32112 13750265 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: 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: INCREASE IN VALUE OF BENEFICIAL INTERESTS IN PERPETUAL TRUSTS 400,067. COST OF GOODS SOLD 273,825. TOTAL OTHER ADJUSTMENTS 673,892. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 273,825. BAD DEBT EXPENSE 20,591. TOTAL OTHER ADJUSTMENTS 294,416. BARK & WHINE 748326 77875 670451 10100 32313 126422 11695 55290 TAILS & TRAILS 66465 17120 49345 6702 1910 2451 1 340896 38760 302136 10608 5000 48381 5649 1155687 133755 1021932 27410 39223 174803 11695 63390 316521 705411 X X X X false false false false false false false false false Julie Klim Chief Executive Officer 263573 0 0 0 0 0 2492 0 5409 0 271474 0 0 0 Deborah Bagatta-Bowles Chief Development Officer 204013 0 0 0 0 0 1495 0 9087 0 214595 0 0 0 Lisa Germanis Medical Director 149233 0 0 0 0 0 1508 0 10264 0 161005 0 0 0 X 11 82705 FMV X Pet Food/Supp 56 267519 FMV false false false Part I, COLUMN B: Column B represents the number of contributions received. FORM 990, PART VI, SECTION A, LINE 2: GERRY SHREIBER AND LINDSAY SHREIBER HAVE A FAMILY RELATIONSHIP (FATHER-SON). Jennifer Crawford, a member of the Board of Directors, is a partner at Blackney Hayes, which has provided both in-kind and paid architectural services to the PSPCA. 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, CHANGES IN NET ASSETS: TRANSFER OF ASSETS FROM MAIN LINE ANIMAL RESCUE: 1,725,543. INCREASE IN FAIR VALUE OF BENEFICIAL INTERESTS IN PERPETUAL TRUSTS: 400,067. BAD DEBT -20,591. TOTAL CHANGE IN NET ASSETS: 2,105,019. Form 990, Line B, Amended Return: Form 990 IS BEING AMENDED TO CORRECT FOR THE CONFLICT OF INTEREST STATEMENT THAT WAS INCORRECTLY MARKED NO AND UPDATES TO THE AUDIT MADE AFTER FILING. THE FOLLOWING CHANGE HAS BEEN MADE FOR THE CONFLICT OF INTEREST STATEMENT: 1) FORM 990, PART VI, SECTION B, LINE 12A-C HAVE ALL BEEN MARKED YES TO REFLECT THE EXISTENCE OF THE CONFLICT OF INTEREST STATEMENT AND THE REGULAR MONITORING AND ENFORCEMENT OF IT. THE NECESSARY STATEMENT WAS ALREADY REPORTED ON SCHEDULE O. The following CHANGES HAVE BEEN MADE to reflect changes as a result of the audit being finalized after the original filing: 2) Form 990, Part I, Summary: Revenue, Expenses, and Net Assets have all been updated. 3) Form 990, Part III, Statement of Program Services Accomplishments, Line 4: Revenue and Expenses reflect changes in the total program and expenses, revenue, and breakout between the programs. 4) Form 990, Part IV, Lines 11f and 12a were marked yes. 5) Form 990, Part VIII, Statement of Revenue. The totals for each column changed as follows: a. Column A changed from 14,300,178 to 13,931,373 b. Column B changed from 3,482,509 to 3,427,706 c. Column C did not change d. Column D changed from 402,601 to 402,647 6) Form 990, Part IX, Statement of Functional Expenses. The totals for each column changed as follows: a. Column A changed from 13,547,146 to 13,750,265 b. Column B changed from 11,507,446 to 12,033,474 c. Column C changed from 812,249 to 475,765 d. Column D changed from 1,227,451 to 1,241,026 7) Form 990, Part X, Balance Sheet. The totals for Column B of each section changed as follows: a. Assets, Line 16 changed from 33,191,666 to 32,212,294 b. Liabilities, Line 26 changed from 1,519,226 to 1,461,508 c. Total Net Assets, Line 32 changed from 31,672,440 to 30,750,786 d. Total Liabilities and Net Assets, Line 33 changed from 33,191,666 to 32,212,294 8) Form 990, Part XI, Reconciliation of Net Assets has been updated to reflect the changes in the financials. 9) Form 990, Part XII, Financial Statements and Reporting line 2b and 2c have been updated in line with the separate basis audit being completed. 10) Schedule A, Part II, Section A and B, column e has been updated to reflect the changes made to the financials as a result of the audit. These changes a result also impact column f. Line 12 was also updated. 11) Schedule A, Part II, Section C, Line 14 saw a slight improvement in the public support percentage with the changes made. 12) Schedule A, Part VI has also been updated to reflect the changes. 13) Schedule B, Part I added one noncash contributor. This details of this contribution were also added to Part II, as required. 14) Schedule D, Part V, was updated to reflect changes to the endowment made as a result of the completion of the audit. 15) Schedule D, Part VI, was updated to reflect changes to the Land, Buildings, and Equipment breakout made as a result of the completion of the audit. 16) Schedule D, Part IX was updated to reflect changes to the Other Assets made as a result of the completion of the audit. 17) Schedule D, Part X, Line 1 was updated to reflect changes to the Other Liabilities made as a result of the completion of the audit. Line 2 was also checked to reflect the footnote being provided due to the completion of the audit. 18) Schedule D, Parts XI and XII were both completed as required with a separate audit. 19) Schedule D, Part XIII had the necessary statements added. 20) Schedule G, Part II, Columns D and E were updated to reflect the changes in fundraising event income made a result of the completion of the audit. 21) Schedule M, Part I, Line 25 was updated to reflect the additional noncash contribution added. 22) Schedule O has been updated for where it was impacted by the other changes being made. MAIN LINE ANIMAL RESCUE INC PO BOX 89 CHESTER SPRINGS PA 19425 233017210 RESCUE & PLAC PA 501(C)(3) LINE 7 PSPCA true false false false false false false false false false false false false false false false false false false true MAIN LINE ANIMAL RESCUE S 1725543 FMV PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: MAIN LINE ANIMAL RESCUE, INC. DIRECT CONTROLLING ENTITY: PENNSYLVANIA SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS