2024-07-30T13:58:41-05:00 2023-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2023-01-01 042103597 MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS MASS 6175227400 350 SOUTH HUNTINGTON AVENUE BOSTON MA 021304803 TODD M MCCANN CHIEF FINANCIAL OFFICER 6175227400 2024-07-30 1 1 CHARLES J WEBB CPA P01584539 5083669100 2024-07-29 2023 2024-08-08 14:25:15Z TODD M MCCANN 350 SOUTH HUNTINGTON AVENUE BOSTON MA 021304803 171167963 0 X WWW.MSPCA.ORG X 1868 MA PROTECT ANIMALS, RELIEVE THEIR SUFFERING, ADVANCE THEIR HEALTH & WELFARE AND PREVENT CRUELTY. 19 18 1035 1044 0 0 23289940 37574545 71179180 80518342 1643175 2440779 -156484 -225127 95955811 120308539 1635372 2451639 0 0 61689532 87366649 763624 1100514 5195579 30649184 35116380 94737712 126035182 1218099 -5726643 202243396 219437437 35785659 35018490 166457737 184418947 X THE MISSION OF THE MSPCA IS TO PROTECT ANIMALS, RELIEVE THEIR SUFFERING, ADVANCE THEIR HEALTH AND WELFARE, PREVENT CRUELTY AND WORK FOR A JUST AND COMPASSIONATE SOCIETY. 0 0 89473468 2160388 78175136 ANGELL ANIMAL MEDICAL CENTERS IN BOSTON, WALTHAM, THE LOW-INCOME VETERINARY CLINICS IN BOSTON, METHUEN AND THE CAPE AND THE LOW INCOME AND VETERINARY TECHNICIAN TRAINING PROGRAM LOCATED AT ESSEX NORTH SHORE AGRICULTURAL & TECHNICAL SCHOOL IN DANVERS, MASSACHUSETTS HAD 103,489 VISITS IN 2023. OF THOSE, 29,923 RECEIVED EMERGENCY CARE. ANGELL'S MORE THAN 14 DOCTORS, INCLUDING 46 BOARD-CERTIFIED SPECIALISTS, WORK AS A TEAM TO DELIVER HIGH QUALITY GENERAL WELLNESS, EMERGENCY AND SPECIALITY CARE. IN 2023, ORGANIZATION WIDE, MSPCA STERILIZED 9,234 DOGS, CATS AND SMALL ANIMALS. ANGELL'S BOSTON LOCATION HAS EARNED THE ACCREDITATION OF THE AMERICAN ANIMAL HOSPITAL ASSOCIATION. ANGELL'S BOSTON AND WALTHAM LOCATIONS ARE OPEN FOR EMERGENCIES 24 HOURS OF EVERY DAY OF THE YEAR. PET OWNERS WHO CANNOT AFFORD ROUTINE OR EMERGENCY CARE FOR THEIR COMPANION ANIMALS MAY APPLY TO THE CARTER J. LUKE PET CARE ASSISTANCE FUND FOR FINANCIAL AID. 19048483 291251 2343206 EACH YEAR OUR FOUR ANIMAL CARE AND ADOPTION CENTERS TAKE IN THOUSANDS OF HOMELESS ANIMALS INCLUDING CATS, DOGS, RABBITS, BIRDS, REPTILES, HORSES, GOATS, SHEEP, COWS, PIGS, VARIOUS FARM BIRDS, GUINEA PIGS, FERRETS, HAMSTERS, GERBILS, MICE AND RATS. IN 2023, A TOTAL OF 10,318 ANIMALS FOUND HOMES THROUGH ADOPTION, TRANSFERS TO OTHER ORGANIZATIONS, REUNITING PETS WITH THEIR OWNERS AND SURRENDER PREVENTION PROGRAMS. OUR NETWORK OF VOLUNTEERS HELPS US PROVIDE INDIVIDUAL ATTENTION TO EVERY ANIMAL IN OUR CARE. 1,041 ANIMALS WHO NEEDED EXTRA TIME TO HEAL WENT THROUGH OUR FOSTER CARE PROGRAM AND 1,044 VOLUNTEERS DONATED 86,153 HOURS TO HELP WITH ANIMAL CARE, SPECIAL EVENTS AND OFFICE WORK. OUR BEHAVIOR PROGRAM PROVIDED 3,694 PET OWNERS WITH TRAINING, AGILITY CLASSES, AND INDIVIDUAL BEHAVIOR CONSULTATIONS FOR THEI ANIMALS. 4,198 CHILDREN PARTICIPATED IN HUMANE EDUCATION PROGRAMS AT EACH OF OUR ADOPTION CENTERS, INCLUDING SUMMER CAMP, READING PROGRAMS AND JUNIOR VOLUNTEER PROGRAMS. A TOTAL 8,396 ANIMALS IN UNDERSERVED COMMUNITIES WERE STERILIZED THROUGH OUR LOW COST SPAY/NEUTER PROGRAM AND A TOTAL OF 11,662 ANIMALS RECEIVED SUBSIDIZED MEDICAL CARE TREATMENTS AT OUR COMMUNITY WELLNESS CLINICS.IN ADDITION TO FINDING HOMES FOR HOMELESS ANIMALS, OUR ADOPTION CENTERS STRIVE TO PROVIDE THEIR SURROUNDING COMMUNITIES WITH ANIMAL-RELATED INFORMATION AND ASSISTANCE IN ORDER TO HELP CREATE A MORE COMPASSIONATE SOCIETY. DURING 2023: 999 ANIMALS RECEIVED END OF LIFE CARE THROUGH OUR PET LOSS SERVICES, INCLUDING 92 BURIALS AT HILLSIDE ACRE PET CEMETERY275 FARM ANIMALS MATCHED DIRECTLY WITH ADOPTERS THROUGH OUR ADOPTION OUTREACH INITIATIVES AT NEVINS FARM OVER 2.75 MILLION PET MEALS PROVIDED TO NEEDY FAMILIES THROUGH OUR COMMUNITY OUTREACH SERVICES5,221 ANIMALS TRANSPORTED FROM THE SOUTH TO MASSACHUSETTS AS PART OF OUR MSPCA AT NORTHEAST ANIMAL SHELTER PROGRAM3,329 NEW ANIMALS MET BY OUR COMMUNITY OUTREACH TEAMS 1562461 OUR MSPCA LAW ENFORCEMENT OFFICERS, FULLY COMMISSIONED BY THE COMMONWEALTH OF MASSACHUSETTS, MEET A HOST OF CHALLENGES EVERY DAY IN THEIR QUEST TO MAKE THIS A BETTER WORLD FOR ANIMALS. DURING 2023, OUR LAW ENFORCEMENT OFFICERS INVESTIGATED 684 COMPLAINTS RESULTING IN 174 WARNINGS AND 19 CHARGES OF ANIMAL CRUELTY; PERFORMED 922 CASE RE-CHECKS TO ENSURE COMPLIANCE; ACCEPTED THE VOLUNTARY SURRENDER OF 304 ANIMALS; AND MADE 206 COURT APPEARANCES. MORE THAN 16,000 ANIMALS WERE INSPECTED BY OUR LAW ENFORCEMENT OFFICERS IN 2023. EDUCATION IS A LARGE PIECE OF THE WORK OF THESE OFFICERS, WHO SEEK TO PREVENT CRUELTY IN ADDITION TO STOPPING CRUELTY ALREADY IN PROGRESS. DURING 2023, LAW ENFORCEMENT OFFICERS PARTICIPATED IN 217 EDUCATIONAL OR ADVISORY SESSIONS WITH ANIMAL OWNERS. 110084412 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 111 0 1 1035 1 0 0 0 0 0 0 0 0 0 1 0 0 0 X 19 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VI WA WV WI MN NV X X X TODD MCCANN VPCFO 6175227400 350 SOUTH HUNTINGTON AVENUE BOSTON MA 021304803 JUDITH MALONE DIRECTOR, CHAIR 4.00 X X 0 0 0 MATTHEW JORDAN DIRECTOR, TREASURER 4.00 X X 0 0 0 LYNN DAYTON DIRECTOR 4.00 X 0 0 0 ELISSA FLYNN-POPPEY DIRECTOR 2.00 X 0 0 0 PATRICK PLANETA DIRECTOR 2.00 X 0 0 0 KAREN ROSES DIRECTOR 2.00 X 0 0 0 CONSTANCE NOBLE DIRECTOR 4.00 X 0 0 0 TRACI LOGAN DIRECTOR 2.00 X 0 0 0 NEAL LITVACK CHIEF EXECUTIVE OFFICER 40.00 X X 632910 0 34184 CHARLENE ALLEN DIRECTOR 2.00 X 0 0 0 ANDREA ANASTASIO DIRECTOR 4.00 X 0 0 0 DALE BEARDEN DIRECTOR 2.00 X 0 0 0 MICHELE GOUGEON DIRECTOR 2.00 X 0 0 0 ERNIE HERRMAN DIRECTOR 2.00 X 0 0 0 JANE JAMIESON DIRECTOR 2.00 X 0 0 0 ELLEN WILSON DIRECTOR 2.00 X 0 0 0 CHRISTINA LARSON DIRECTOR 2.00 X 0 0 0 DR KEITH RICHTER DIRECTOR 2.00 X 0 0 0 GLENN SHAPIRO DIRECTOR 2.00 X 0 0 0 SUSAN ROWELL VP OF DEVELOPMENT 40.00 X 255987 0 15017 KATHLEEN COLLINS SVP/CHIEF OPERATING OFFICE 40.00 X 417716 0 61032 TODD M MCCANN VP/CFO 40.00 X 296523 0 14365 KARA HOLMQUIST CLERK 40.00 X 131812 0 10356 DR ANN MARIE GREENLEAF CHIEF OF STAFF 40.00 X 395043 0 59843 DR JOEL KAYE GENERAL MEDICINE VET 40.00 X 385663 0 51995 DR NAOMI R FORD RADIOLOGIST 40.00 X 403987 0 29821 DR RUTH A VAN HATTEN RADIOLOGIST 40.00 X 468990 0 32619 DR MAUREEN CARROLL INTERNAL MEDICINE VET 40.00 X 400811 0 57837 DR KRISTINE BURGESS ONCOLOGIST 40.00 X 470469 0 16021 4259911 0 383090 147 0 1 0 DAVINCI DIRECT 3 VILLAGE GREEN PLYMOUTH MA 02360 DIRECT MAIL PROFESSIONAL 1685504 GREENER U 307 WAVERLY OAKS RD 202 WALTHAM MA 02452 CONTRACTOR 743605 NX2 SERVICES LLC PO BOX 541053 WALTHAM MA 02454 CLEANING 681670 UKG INC PO BOX 930953 ATLANTA GA 31193 PAYROLL 519283 SANKY COMMUNICATIONS INC 360 W 31ST ST NEW YORK NY 10001 DIRECT MAIL PROFESSIONAL 513244 20 730907 36843638 2584949 37574545 HEALTH & HOSPITAL SVCS. 541940 78175136 78175136 FARM, CEMETERY & OTHER 812910 2343206 2343206 80518342 716543 716543 52245097 50520861 1724236 1724236 1724236 113436 730907 338563 -225127 -225127 120308539 80518342 0 2215652 31000 31000 2345639 2345639 75000 75000 2324788 932176 1121607 271005 60036177 54816774 4138812 1080591 11556245 10277080 1027107 252058 9062709 8059554 805484 197671 4386730 3901161 389888 95681 88654 51565 29280 7809 136400 136400 22000 22000 1100514 1100514 420853 420853 4093559 2778041 619354 696164 330018 5117 160945 163956 1758008 1186020 142104 429884 273103 156917 114889 1297 3780700 3082404 683302 14994 430813 402460 22567 5786 232126 175597 55648 881 758373 695274 61680 1419 3982295 3650705 314653 16937 912087 702424 201874 7789 SUPPLIES 11102343 11100938 1354 51 BANK FEES/CREDIT CARD P 2234580 2058762 22087 153731 PRINTING/PUBLICATIONS 477922 6888 125047 345987 EQUIPMENT RENTALS 81766 39393 42373 4000780 3531523 117883 351374 126035182 110084412 10755191 5195579 X 5080067 8195171 1609108 699856 423275 460991 409042 415802 2097235 1940120 116643676 49503663 66745174 67140013 20555762 21220532 103317476 117668164 2006257 1696788 202243396 219437437 5686679 6815870 349618 424450 17634795 16810163 2871823 2788460 9242744 8179547 35785659 35018490 X 106299552 119692211 60158185 64726736 166457737 184418947 202243396 219437437 X -5726643 11705240 11982613 X 0 1 X 1 0 X 23146424 20344695 21229173 23289940 38001534 126011766 23146424 20344695 21229173 23289940 38001534 126011766 2989094 123022672 512987 662770 529889 503755 716543 2925944 457085 119940 29375 230567 113436 950403 129888113 338741488 0.94710 0.95750 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SPECIAL EVENT AND GAMING INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 168034 147319 315353 126146818 126462171 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 193844 240448 359355 315353 1109000 250000 250000 250000 250000 1000000 1500000 100537 131624 190875 168034 591070 56038475 101709 6032125 1920308 60252001 65032681 891130 -8092507 1792829 56038475 60247831 190202 6293116 1698468 65032681 55494052 172290 6738650 2157161 60247831 49049774 653594 7724305 -1933621 59361294 0.83310 0.16690 1 1 1 1359310 1359310 68503023 26590956 41912067 21373483 4277451 17096032 23213077 17075194 6137883 2194783 1560062 634721 67140013 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 14998578 F HEDGE FUNDS 19647349 F PRIVATE INVESTMENTS 22644013 F OTHER NON-PUBLICLY TRADED INVESTMENTS 54777196 F BOND FUNDS 5601028 F 117668164 LONG TERM LIABILITIES-ACCRUED PENSION COST 836024 OTHER LIABILITY 396605 POST RETIREMENT BENEFITS 4491452 CHARITABLE GIFT ANNUITIES 861469 RETIREMENT AGREEMENTS 30466 DUE TO RELATED SOCIETY 152479 OPERATING LEASE LIABILITY 1411052 8179547 X 141995451 13103030 426989 10923385 24453404 117542047 420853 2345639 2766492 120308539 124034242 426989 338563 765552 123268690 420853 2345639 2766492 126035182 PART V, LINE 4: ENDOWMENT FUNDS ARE INTENDED TO PROVIDE A SOURCE OF INCOME TO SUPPORT VARIOUS PROGRAMS AT THE MSPCA. PART X, LINE 2: THE SOCIETY ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES ASSESSED, IF ANY, ARE ACCRUED AS INCOME TAX EXPENSE. THE SOCIETY HAS IDENTIFIED ITS TAX STATUS AS A TAX EXEMPT ENTITY AND ITS TREATMENT OF RELATED AND UNRELATED INCOME AS ITS ONLY SIGNIFICANT TAX POSITIONS AND HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE SOCIETY'S INFORMATION AND TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 338,563. CURRENT YEAR IMPACT OF CHANGE IN PENSION OBLIGATIONS 10,584,822. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE NETTED WITH REVENUES 2,345,639. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 338,563. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE NETTED WITH REVENUES 2,345,639. 1 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION ANIMAL WELFARE GRANTS 75000 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 40230563 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 INVESTMENTS 4203117 0 0 0 0 0 0 44508680 0 44508680 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM ANIMAL WELFARE IN TURKEY 75000 WIRE TRANSFER 0 0 1 0 0 0 1 0 0 PART I, LINE 2: THE MSPCA RECEIVES ANNUAL FINANCIAL INFORMATION FROM GRANTEES AS WELL AS CORRESPONDENCE AS TO HOW THE GRANTED FUNDS WERE USED IN PREVIOUS YEARS. UPON REVIEW OF THE REPORTS, THE MSPCA CEO DETERMINES IF GRANT ASSISTANCE WILL BE PROVIDED. SCHEDULE F, PART IV, LINE 4: MSPCA IS NOT REQUIRED TO FILE FORM 8621 AS THE PRIVATE FOREIGN INVESTMENT COMPANY (PFIC) RULES DO NOT APPLY TO TAX EXEMPT ORGANIZATIONS. X X X X X X 1 DAVINCI DIRECT INC 36 CORDAGE PARK CIRCLE SUITE 339 PLYMOUTH MA 02360 PROFESSIONAL FUNDRAISING 0 5941563 423262 5518301 SANKY COMMUNICATIONS 368 NINTH AVENUE SUITE 12-102 NEW YORK NY 10001 DIRECT MAIL CAMPAIGN 0 2127530 505369 1622161 8069093 928631 7140462 AL AK AZ CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY AR RAISE THE WOOF GALA 719511 657036 62475 5000 100479 224584 FAST & FURRIEST 73871 73871 8500 1 50961 50961 844343 730907 113436 5000 100479 233084 338563 -225127 SCHEDULE G, PART I, LINE 2B, COLUMN (V) DURING THE YEAR ENDED DECEMBER 31, 2023, MSPCA REIMBURSED DAVINCI DIRECT, INC. $1,072,303 FOR MAILING LIST RENTAL, PRINTING, MAILING, AND POSTAGE COSTS. THIS AMOUNT WAS INVOICED BY DAVINCI DIRECT, INC. AND WAS IN ADDITION TO THE PROFESSIONAL FUNDRAISING FEES THAT HAVE BEEN REPORTED ON PART I, COLUMN V. 1 ROBERT POTTER LEAGUE FOR ANIMALS INC 87 OLIPHANT LANE MIDDLETOWN RI 02842 050301553 501 (C) 3 19000 0 ANIMAL WELFARE 1 0 FINANCIAL ASSISTANCE 5311 2345639 PART I, LINE 2: THE MSPCA REQUIRES THE GRANTEES TO PROVIDE A DETAILED LISTING OF EXPENSES IN A PROPOSAL WHICH THE GRANT IS TO SUPPORT. ONCE REVIEWED BY THE DIRECTOR OF APD (OR OTHER MEMBER OF SENIOR MANAGEMENT), FUNDS ARE ISSUED TO COVER EXPENSES. FUNDS ARE ISSUED ONCE INVOICES ARE RECEIVED BY THE MSPCA TO ENSURE THE GRANT IS BEING USED AS INDICATED. X X X X X X 0 0 0 1 0 0 0 1 0 NEAL LITVACK CHIEF EXECUTIVE OFFICER 626052 0 0 0 6858 0 16500 0 17684 0 667094 0 0 0 DR RUTH A VAN HATTEN RADIOLOGIST 264276 0 204174 0 540 0 16500 0 16119 0 501609 0 0 0 DR KRISTINE BURGESS ONCOLOGIST 199071 0 269592 0 1806 0 15092 0 929 0 486490 0 0 0 KATHLEEN COLLINS SVP/CHIEF OPERATING OFFICE 376928 0 33930 0 6858 0 16500 0 44532 0 478748 0 0 0 DR MAUREEN CARROLL INTERNAL MEDICINE VET 105601 0 294255 0 955 0 16500 0 41337 0 458648 0 0 0 DR ANN MARIE GREENLEAF CHIEF OF STAFF 366258 0 26463 0 2322 0 16500 0 43343 0 454886 0 0 0 DR JOEL KAYE GENERAL MEDICINE VET 166312 0 216896 0 2455 0 10102 0 41893 0 437658 0 0 0 DR NAOMI R FORD RADIOLOGIST 253926 0 149575 0 486 0 16500 0 13321 0 433808 0 0 0 TODD M MCCANN VP/CFO 276500 0 19213 0 810 0 14365 0 0 0 310888 0 0 0 SUSAN ROWELL VP OF DEVELOPMENT 241403 0 13800 0 784 0 12417 0 2600 0 271004 0 0 0 PART I, LINE 5 ANGELL ANIMAL MEDICAL CENTER HAS A VARIABLE COMPENSATION PROGRAM. THIS PROGRAM COMPENSATES CERTAIN VETERINARY STAFF WITH A BASE PAY AND A VARIABLE PORTION THAT IS BASED ON EACH EMPLOYEE'S REVENUE GENERATION AND COMPARISON TO SET GOALS. THE 5 HIGHEST COMPENSATED EMPLOYEES AS REPORTED ON FORM 990, PART VII, SECTION A ARE ALL VETERINARY STAFF AND WERE PART OF THIS COMPENSATION PLAN. PART I, LINE 7 BONUSES DETERMINED ON A DISCRETIONARY BASIS WERE GIVEN TO EMPLOYEES BASED ON PERFORMANCE AND TAKING ON ADDITIONAL RESPONSIBILITIES. A MA DEVELOPMENT FINANCE AGENCY 043431814 2017-09-28 5981424 REFUND 6/8/2016 ISSUE THAT WAS USED FOR MULTIPLE ENERGY EFFICIENCY PROJECTS. 0 0 0 B MA DEVELOPMENT FINANCE AGENCY 043431814 2019-11-15 7698672 REFUND MULTIPLE TAX EXEMPT/NOTE PAYABLE ISSUES. FINANCE CONSTRUCTION OF CCU 0 0 0 C MA DEVELOPMENT FINANCE AGENCY 043431814 2019-11-15 10718626 REFUND MULTIPLE TAX EXEMPT/NOTE PAYABLE ISSUES. FINANCE CONSTRUCTION OF CCU 0 0 0 A 5052765 5981424 64700 5916724 2017 1 0 1 1 B 238300 7727344 5686 54391 3934362 3732905 2021 1 0 1 1 C 2176390 10758544 7916 75727 5477692 5197209 2021 1 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 X 87 106945 FAIR MARKET VALUE X 52 848843 FAIR MARKET VALUE X 11 1383924 FAIR MARKET VALUE X 2 202311 FAIR MARKET VALUE X PET SUPPLIES 3 41676 FAIR MARKET VALUE X MINOR EQUIPMENT 1 1250 FAIR MARKET VALUE 0 0 1 PART I, LINE 32B: MSPCA HAS ENTERED INTO AN AGREEMENT WITH CHARITABLE ADULT RIDES & SERVICES (CARS) TO OPERATE ITS VEHICLE DONATION PROGRAM AS PART OF A JOINT MARKETING VENTURE. CARS WILL ACT ON THE MSPCA'S BEHALF AND THAT CARS'S ACTIVITIES ARE COVERED BY THE AGREEMENT ARE SUBJECT TO THE MSPCA'S OVERSIGHT. ACCORDINGLY, MSPCA ACTIVELY MONITORS PROGRAM OPERATIONS AND HAS THE RIGHT TO REVIEW ALL CONTRACTS, ESTABLISH RULES OF CONDUCT,CHOOSE OR CHANGE PROGRAM OPERATORS, APPROVE OF OR CHANGE ALL ADVERTISING, AND EXAMINE THE PROGRAM'S BOOKS AND RECORDS. MSPCA WILL RECEIVE 80% OF NET PROCEEDS, AFTER TOWING, INTERNET ADVERTISING, ADMINISTRATION AND GENERAL SERVICES FEES ARE DEDUCTED. SCHEDULE M, PART I, COLUMN (B): LINE 6B IS THE NUMBER OF ITEMS CONTRIBUTED. LINE 9B IS THE NUMBER OF CONTRIBUTIONS. LINE 19B (FOOD INVENTORY) IS RECEIVED FROM ONE CONTRIBUTOR. LINE 20 (DRUGS AND MEDICAL SUPPLIES) IS RECEIVED FROM TWO DONORS. LINE 25 (PET SUPPLIES) IS RECEIVED FROM THREE DONORS. LINE 26 (MINOR EQUIPMENT) IS RECEIVED FROM ONE DONOR. FORM 990, PART VI, SECTION B, LINE 11B THE MSPCA FORM 990 IS PREPARED BY THE CFO AND REVIEWED BY THE PRESIDENT AND COO THEN SUBSEQUENTLY BY AN INDEPENDENT ACCOUNTING FIRM. THE FINAL DRAFT OF THE FORM 990 IS THEN PRESENTED TO THE AUDIT AND RISK MANAGEMENT COMMITTEE. THE BOARD OF DIRECTORS DELEGATED THE RESPONSIBILITY TO THE AUDIT AND RISK MANAGEMENT COMMITTEE TO REVIEW AND TAKE ACTION REGARDING THE FILING OF THE FORM 990. ONCE THE AUDIT AND RISK MANAGEMENT COMMITTEE APPROVES THE 990, IT IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES OF THE ORGANIZATION ARE SUBJECT TO AND MUST COMPLY WITH THE MSPCA CONFLICT OF INTEREST POLICY AND ACKNOWLEDGE THE SAME ON AN ANNUAL BASIS. PURSUANT TO THAT POLICY, DIRECTORS ARE REQUIRED TO DISCLOSE CONFLICTS TO THE CHAIRMAN OF THE BOARD OR THE APPROPRIATE BOARD COMMITTEE (E.G. A FINANCIAL CONFLICT WOULD BE ADDRESSED BY THE AUDIT AND RISK MANAGEMENT COMMITTEE) WHEN THEY BECOME AWARE OF A CONFLICT. IF THE CONFLICT INVOLVES AN OFFICER OR BOARD MEMBER, THAT INDIVIDUAL WOULD BE PROHIBITED FROM PARTICIPATING IN ANY VOTES OR DECISIONS REGARDING THE SITUATION. THE COMMITTEE WOULD THEN DETERMINE THE APPROPRIATE INVESTIGATION AND ACTION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR OFFICERS AND KEY EMPLOYEES IS REVIEWED ANNUALLY BY THE BOARD'S HUMAN RESOURCE AND COMPENSATION COMMITTEE. AN INDEPENDENT CONSULTANT IS UTILIZED TO COMPARE MSPCA COMPENSATION WITH THE MARKET FOR SIMILAR POSITIONS. THOSE RESULTS AND ADDITIONAL EXECUTIVE COMPENSATION DATA ARE REVIEWED BY THE HUMAN RESOURCES AND COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THIS COMMITTEE PRESENTS RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE FOR THEIR APPROVAL. THERE IS CONTEMPORANEOUS DOCUMENTED SUBSTANTIATION OF THE DELIBERATION AND DECISION. COMPENSATION IS DETERMINED BY INDEPENDENT PERSONS. FORM 990, PART VI, SECTION C, LINE 19 THE MSPCA WILL FURNISH POLICY AND GOVERNING DOCUMENTS TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990 (EXCLUDING 990-T) AND THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE SOCIETY'S WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF OUTSIDE MANAGED TRUSTS 1,397,791. CURRENT YEAR IMPACT OF CHANGE IN PENSION OBLIGATIONS 10,584,822. ADDITIONAL DISCLOSURE AS A CHARITABLE ORGANIZATION, MSPCA-ANGELL PROVIDES MEDICAL CARE FOR ABUSED AND HOMELESS ANIMALS, AS WELL AS ANIMALS WHOSE OWNERS NEED FINANCIAL ASSISTANCE IN ORDER TO MEET THEIR ANIMALS' MEDICAL NEEDS. IN 2023, MSPCA-ANGELL SPENT APPROXIMATELY $5,607,000 ON THOSE ANIMALS NEEDING SPECIAL SUPPORT. TRUSTS (4) BENEFIT THE MSPCA MA MSPCA 1 CHARITABLE REMAINDER ANNUITY TRUST (1) BENEFIT THE MSPCA MA MSPCA 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0