2023-07-17T17:33:59-05:00 2022-08-31 910189318 MOSS ADAMS LLP 225 S LAKE AVENUE SUITE 900 PASADENA CA 91101 990 2021-09-01 951738153 LOS ANGELES SPCA LOSA 8887722521 5026 W JEFFERSON BLVD LOS ANGELES CA 90016 MADELINE BERNSTEIN PRESIDENT 8887722521 2023-07-17 1 MADELINE BERNSTEIN 999009999 LAUREN A HAVERLOCK P00545829 3104770450 2023-07-17 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z SPCALA MADELINE BERNSTEIN 5026 W JEFFERSON BLVD LOS ANGELES CA 90016 27318966 0 X WWW.SPCALA.COM X 1877 CA SPCALA IS DEDICATED TO THE PREVENTION OF CRUELTY TO ANIMALS THROUGH EDUCATION, LAW ENFORCEMENT, INTERVENTION, AND ADVOCACY. 9 9 79 305 0 0 11992977 7811375 893980 1131079 2961508 5306299 181174 207945 16029639 14456698 0 0 0 0 4503132 4502180 0 0 816154 3261126 3527205 7764258 8029385 8265381 6427313 57063115 53003702 7840130 7153819 49222985 45849883 X SPCALA IS DEDICATED TO THE PREVENTION OF CRUELTY TO ANIMALS THROUGH EDUCATION, LAW ENFORCEMENT, INTERVENTION AND ADVOCACY. 0 0 4121448 1325526 IN FISCAL YEAR 2022, SPCALA CONTINUED TO EMERGE FROM THE PANDEMIC, OFFERING EXPANDED PET ADOPTIONS AND IN-SHELTER VOLUNTEER OPPORTUNITIES, AS WELL AS THE RETURN AND/OR EXPANSION OF IN-PERSON PROGRAMS AND SERVICES. ANIMAL SHELTER SERVICES PROVIDE SHELTER, VETERINARY CARE, REHABILITATION, AND SOCIALIZATION FOR HOMELESS AND ABUSED ANIMALS. VETERINARY SERVICESIN FISCAL YEAR 2022, SPCALA VETERINARIANS AND STAFF PERFORMED A TOTAL OF 6,482 EXAMS AND 59,636 VETERINARY PROCEDURES AND TREATMENTS FOR SHELTER PETS, INCLUDING VACCINATIONS, WOUND CARE, MEDICATED BATHS, DIAGNOSTIC TESTING, AND SURGERY, AMONG OTHERS. SPCALA HELD LOW-COST VACCINE CLINICS IN IN THE CITIES OF LONG BEACH, HAWTHORNE, GARDENA, AND WEST HOLLYWOOD, HELPING COMMUNITY ANIMALS WHOSE OWNERS MAY NOT HAVE BEEN ABLE TO AFFORD THE SERVICE OTHERWISE.TRAINING & ENRICHMENTENRICHMENT AND TRAINING ACTIVITIES HELP ANIMALS COPE WITH THE INEVITABLE STRESS AND ANXIETY INHERENT IN SHELTER LIFE - MOST STRIKINGLY IMPORTANT TO SURVIVORS OF ANIMAL CRUELTY. THE SPCALA ANIMAL BEHAVIOR & TRAINING DEPARTMENT WORKED DIRECTLY WITH SHELTER DOGS AND CATS, MANAGED PROTECTIVE CUSTODY DOGS, AND CONDUCTED ASSESSMENTS FOR VIOLENCE PREVENTION HUMANE EDUCATION AS WELL AS OTHER PROGRAMS. THE DEPARTMENT PROVIDED STAFF AND VOLUNTEERS THE TOOLS THEY NEEDED TO BETTER UNDERSTAND AND INTERPRET CANINE BODY LANGUAGE, TRAINING METHODS USED AND EXERCISES TAUGHT BY CONDUCTING HELPING ENHANCE ANIMALS LIVES (HEAL) AND OTHER TRAINING CLASSES.ADOPTION, REUNIFICATION, & RETENTIONFINDING - AND KEEPING - NEW HOMES FOR SHELTER ANIMALS AND RETURNING LOST PETS TO THEIR OWNERS REMAINS PARAMOUNT. A TOTAL OF 2,017 ANIMALS FOUND NEW HOMES, REUNITED WITH THEIR OWNERS, OR TRANSFERRED TO CREDIBLE RESCUE GROUPS, THANKS TO SPCALAS PROGRAMS AND SERVICES. FURTHER, SPCALA PROVIDED FOSTER HOMES FOR 409 ANIMALS IN NEED OF TEMPORARY PLACEMENT. TRAINING, AGILITY, AND SPECIALTY CLASSES INCREASE THE ABILITY OF ADOPTERS TO EFFECTIVELY COMMUNICATE WITH THEIR PETS AND ENHANCE THE HUMAN-ANIMAL BOND. TO THAT END, SPCALA ENROLLED 10,316 (NEW AND CONTINUING) STUDENTS IN DOG TRAINING CLASSES. 888215 1163 ANIMAL PROTECTION SERVICE PROGRAM (APS) INVESTIGATES ANIMAL CRUELTY CASES THROUGHOUT CALIFORNIA, AND ASSISTS IN THE PROSECUTION OF INDIVIDUALS AND ORGANIZATIONS WHO NEGLECT OR ABUSE ANIMALS. IN FISCAL YEAR 2022, APS STAFF FIELDED 3,970 CALLS, WHICH RESULTED IN 556 FORMAL COMPLAINTS. IN THE COURSE OF THEIR DUTIES, ANIMAL CRUELTY INVESTIGATORS CHECKED ON THE HEALTH AND WELFARE OF OVER 2,224 ANIMALS. MOST COMPLAINTS WERE FOUND TO HAVE NO VIOLATION, OR WERE RESOLVED THROUGH EDUCATION, PREVENTION, OR REFERRAL TO ANOTHER AGENCY. NO NEW CRIMINAL CASES WERE SUBMITTED FOR PROSECUTION CONSIDERATION, HOWEVER A CRIMINAL CASE FROM THE PREVIOUS FISCAL YEAR CONCLUDED IN THE COURTS IN FEBRUARY, IN WHICH THE DEFENDANT PLEAD GUILTY TO ONE FELONY COUNT OF ANIMAL CRUELTY. SPCALA HUMANE OFFICERS FREQUENTLY AID OTHER LAW ENFORCEMENT AGENCIES IN THE EXECUTION OF SEARCH WARRANTS, WHEN ANIMALS ARE KNOWN TO BE PRESENT OR ANIMAL CRUELTY IS SUSPECTED. NON-ANIMAL CRUELTY RELATED WARRANTS INCLUDE NARCOTICS RAIDS AND CHOP SHOPS, AMONG OTHER CRIMES. IN THESE CASES, SPCALA HUMANE OFFICERS WILL BE ATTACHED TO THE ENTRY TEAM AND TASKED WITH THE CONTAINMENT AND CONFINEMENT OF ANY DOGS ON THE PROPERTY. SPCALA HUMANE OFFICERS SERVE TO PROVIDE FOR THE SAFETY BOTH OF THE DOGS AND THE OFFICERS ON THE SCENE, MITIGATING THE DANGER OF PETS AND GUARD DOGS BEING SHOT BY LAW ENFORCEMENT, WHO MAY BE INEXPERIENCED IN THE HANDLING OF ANIMALS IN SUCH SITUATION. IN OTHER INSTANCES, SPCALA EXPERTISE IN INVESTIGATING ANIMAL CRUELTY IS REQUESTED, FREQUENTLY INVOLVING BLOODSPORTS (E.G. COCKFIGHTING, DOGFIGHTING). IN FISCAL YEAR 2022, SPCALA ASSISTED IN THE EXECUTION OF TWO SUCH SEARCH WARRANTS. SPCALA'S DISASTER ANIMAL RESPONSE TEAM (DART), HEADED BY SPCALAS CAPTAIN OF ANIMAL CRUELTY INVESTIGATIONS, RESPONDS TO THE CALL FOR AID FROM LOCAL, STATE, NATIONAL, AND INTERNATIONAL NGOS AND GOVERNMENT AGENCIES IN THE WAKE OF DISASTERS. IN FISCAL YEAR 2022, DART MEMBERS RESPONDED TO A STATEWIDE CALIFORNIA GOVERNOR'S OFFICE OF EMERGENCY SERVICES (CALOES) REQUEST INITIATED BY EL DORADO COUNTY OFFICIALS AND DEPLOYED TO THE DEVASTATING CALDOR FIRE NEAR LAKE TAHOE. DURING THE COURSE OF THE SEVEN (7) DAY DEPLOYMENT, DART MEMBERS WORKED TIRELESSLY AND WERE INVOLVED DIRECTLY WITH ANIMAL SERVICES COORDINATION, ANIMAL RESCUES, PET OWNER ESCORTS, WELFARE CHECKS, ANIMAL CARE, ANIMAL TRANSPORT, AND THE DISTRIBUTION OF SUPPLIES. 931443 SPCALA HUMANE EDUCATION PROGRAMS AIM TO SUPPORT THE DEVELOPMENT OF HEALTHY RELATIONSHIPS AND COMPASSIONATE COMMUNITIES AS ONE WAY TO PREVENT ANIMAL CRUELTY AND INTERPERSONAL VIOLENCE. WE DO THIS BY:*ENGAGING YOUTH AND CHILDREN IN EMPATHY-BASED ANIMAL WELFARE EDUCATION AND SOCIAL-EMOTIONAL LEARNING;*ENCOURAGING YOUTH ADVOCACY FOR ANIMALS, OTHERS, AND THEMSELVES;*OFFERING VIOLENCE INTERVENTION AND SUPPORT SERVICES FOR ADULTS AND FAMILIES.IN FISCAL YEAR 2022, SPCALA CONTINUED TO EXTEND CONCEPTS OF EMPATHY AND COMPASSION TO YOUTH, CHILDREN, AND ADULTS THROUGH A RANGE OF PROGRAMS AND SERVICES, INCLUDING: TEACHING LOVE AND COMPASSION (TLC); COURT DIVERSION PROGRAM FOR YOUTH; ANIMAL SAFETY NET; AND FRIENDS FOR LIFE SUMMER CAMP, AMONG OTHERS.TLC & THE SPCALA COURT DIVERSION PROGRAM FOR YOUTHTLC IS A PROGRAM FOR UNDERSERVED YOUTH THAT OFFERS A SMALL-GROUP FORMAT THAT COMBINES SOCIAL-EMOTIONAL LEARNING WITH ANIMAL WELFARE LESSONS AND HANDS-ON POSITIVE REINFORCEMENT TRAINING WITH SHELTER DOGS. SPCALA DEVELOPED TLC OVER TWENTY-FIVE YEARS AGO, AND HAS SUCH SIGNIFICANT SUCCESS WITH IT WE NOW ALSO OFFER THE SPCALA COURT DIVERSION PROGRAM FOR YOUTH. THE DIVERSION PROGRAM IS AN ANIMAL-ASSISTED INTERVENTION PROGRAM MODELED AFTER TLC BUT SPECIFICALLY MADE FOR JUSTICE SYSTEM-INVOLVED YOUTH REFERRED BY THE LOS ANGELES COUNTY DISTRICT ATTORNEYS OFFICE AND OTHER JUVENILE JUSTICE PROFESSIONALS. LAUNCHED IN 2011, THE DIVERSION PROGRAM WAS ORIGINALLY A POST-CONVICTION REHABILITATION INITIATIVE FOR YOUTH. WITH THE SUPPORT OF LAW ENFORCEMENT, THE DIVERSION PROGRAM HAS SINCE FOCUSED ON PRE-ARREST DIVERSION IN THE HOPES OF PREVENTING YOUTH FROM ENTERING THE JUSTICE SYSTEM. IN FISCAL YEAR 2022, SPCALA HELD PLANNING MEETINGS WITH AREA SCHOOLS TO RESUME IN-PERSON TLC SESSIONS (PAUSED DURING THE PANDEMIC). ADDITIONALLY, SPCALA OFFERED THE YOUTH DIVERSION PROGRAM IN-PERSON IN MAY OF 2022. ANIMAL SAFETY NET (ASN)DOMESTIC VIOLENCE SURVIVORS WILL OFTEN NOT LEAVE A SITUATION OF ABUSE IF IT MEANS THEY MUST LEAVE THEIR PETS BEHIND. ABUSERS OFTEN THREATEN, HARM, OR KILL PETS TO MAINTAIN CONTROL. SINCE 1998, THE SPCALA ANIMAL SAFETY NET (ASN): PET HOUSING PROGRAM HAS WORKED TO BREAK THE CYCLE OF VIOLENCE BY PROVIDING SAFE, TEMPORARY HOUSING FOR THE PETS OF DOMESTIC VIOLENCE SURVIVORS. THIS PAST FISCAL YEAR, SPCALA TOOK STEPS TO EXPAND THE PROGRAM TO OTHERS IN CRISIS INCLUDING THOSE EXPERIENCING TEMPORARY HOMELESSNESS, OR THOSE ENTERING TREATMENT FACILITIES.SPCALA HOUSED 61 ASN PETS 33 DOGS, 24 CATS, AND TEN OTHERS FROM 42 FAMILIES, WHICH INCLUDED 49 CHILDREN, IN FISCAL YEAR 2022. THE AVERAGE LENGTH OF STAY FOR ASN PETS WAS 72 DAYS. ADDITIONAL PROGRAMMINGSPCALA OFFERED MODIFIED IN-PERSON FRIENDS FOR LIFE SUMMER CAMP, HOSTING 98 YOUTH OVER THE COURSE OF SIX, ONE-WEEK SESSIONS. ADDITIONALLY, SPCALA CONTINUES TO OFFER PET CARE PATCH WORKSHOPS, ONLINE PRESENTATIONS, AND OTHER RESOURCES FOR YOUTH AND EDUCATORS. 12647 SPCALA CONTINUED STRATEGICALLY PHASING VOLUNTEERS BACK TO IN-SHELTER WORK, FOLLOWING THE PANDEMIC. NEW RECRUITMENT AND TRAINING INITIATIVES RESULTED IN 45 NEW VOLUNTEERS, AND 188 VOLUNTEERS DONATING A TOTAL OF 17,220.25 HOURS OF THEIR TIME TO SUPPORT SPCALA PROGRAMS AND SERVICES. FOSTER VOLUNTEERS PROVIDED ANIMALS SAFE, TEMPORARY SHELTER AS SPCALA WORKED TO FIND THEM FOREVER HOMES OR RETURN THEM TO THEIR FAMILIES, AS IN THE CASE OF ANIMAL SAFETY NET (ASN) PETS. FOSTER VOLUNTEERS DONATED 12,129 HOURS OF THEIR TIME CARING FOR ANIMALS.SHELTER DOGS ENJOYED 2,455 HOURS TRAINING AND SOCIALIZING WITH VOLUNTEERS. SHELTER CATS BENEFITTED FROM 1,690 HOURS OF VOLUNTEER TIME SOCIALIZING AND TRAINING, AS WELL AS PROVIDING FOOD AND CLEANING THEIR ENCLOSURES. VOLUNTEERS PROVIDE INVALUABLE ENRICHMENT TO SHELTER PETS: REDUCING STRESS AND HELPING TO MAKE PETS MORE DESIRABLE TO POTENTIAL ADOPTERS. IN ADDITION TO WORKING WITH SPECIFIC TYPES OF ANIMALS AND PROGRAMS, VOLUNTEERS ASSISTED IN THE DAY-TO-DAY CARE OF SHELTER ANIMALS THROUGH CLEANING, FEEDING AND, GROOMING; ASSISTED IN OFFICE ACTIVITIES; DID MOUNTAINS OF LAUNDRY; AND ASSISTED VETERINARY SERVICES. SPCALA CONTINUED STRATEGICALLY PHASING VOLUNTEERS BACK TO IN-SHELTER WORK, FOLLOWING THE PANDEMIC. NEW RECRUITMENT AND TRAINING INITIATIVES RESULTED IN 45 NEW VOLUNTEERS, AND 188 VOLUNTEERS DONATING A TOTAL OF 17,220.25 HOURS OF THEIR TIME TO SUPPORT SPCALA PROGRAMS AND SERVICES. FOSTER VOLUNTEERS PROVIDED ANIMALS SAFE, TEMPORARY SHELTER AS SPCALA WORKED TO FIND THEM FOREVER HOMES OR RETURN THEM TO THEIR FAMILIES, AS IN THE CASE OF ANIMAL SAFETY NET (ASN) PETS. FOSTER VOLUNTEERS DONATED 12,129 HOURS OF THEIR TIME CARING FOR ANIMALS.SHELTER DOGS ENJOYED 2,455 HOURS TRAINING AND SOCIALIZING WITH VOLUNTEERS. SHELTER CATS BENEFITTED FROM 1,690 HOURS OF VOLUNTEER TIME SOCIALIZING AND TRAINING, AS WELL AS PROVIDING FOOD AND CLEANING THEIR ENCLOSURES. VOLUNTEERS PROVIDE INVALUABLE ENRICHMENT TO SHELTER PETS: REDUCING STRESS AND HELPING TO MAKE PETS MORE DESIRABLE TO POTENTIAL ADOPTERS. IN ADDITION TO WORKING WITH SPECIFIC TYPES OF ANIMALS AND PROGRAMS, VOLUNTEERS ASSISTED IN THE DAY-TO-DAY CARE OF SHELTER ANIMALS THROUGH CLEANING, FEEDING AND, GROOMING; ASSISTED IN OFFICE ACTIVITIES; DID MOUNTAINS OF LAUNDRY; AND ASSISTED VETERINARY SERVICES. 12647 5953753 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 21 0 1 79 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X MADELINE BERNSTEIN 3237305300 5026 W JEFFERSON BLVD LOS ANGELES CA 90016 ROLLIN RANSOM ESQ CHAIRMAN 1.00 X X 0 0 0 GEORGE G STRONG JR VICE CHAIR 1.00 X X 0 0 0 BART ZITNITSKY TREASURER 1.00 X X 0 0 0 COLETTE MAGNETTA SECRETARY/DIRECTOR 1.00 X X 0 0 0 EVE M CODDON DIRECTOR 1.00 X 0 0 0 RONALD B TUROVSKY DIRECTOR 1.00 X 0 0 0 DOUGLAS PAINTER DIRECTOR 1.00 X 0 0 0 TEENA HOSTOVITCH DIRECTOR 1.00 X 0 0 0 BEN CRISOLOGO DIRECTOR 1.00 X 0 0 0 MADELINE BERNSTEIN PRESIDENT 40.00 X 280200 0 36360 ELIZABETH PELAYO SR. VICE PRESIDENT 40.00 X 154053 0 38855 MIRIAM DAVENPORT VICE PRESIDENT 40.00 X 130077 0 37975 RANDY SHERIFF CHIEF FINANCIAL OFFICER 40.00 X 42555 0 9857 BRITTIN ROSS DVM DIRECTOR OF VETERINARY SERVICES 40.00 X 131538 0 18874 CESAR A PEREA CAPTAIN OF INVESTIGATION 40.00 X 121108 0 22741 859531 0 164662 5 0 1 0 NEWPORT ONE 21 RAILROAD AVENUE SUITE 1 DUXBURY MA 02332 DIRECT MAILING SERVICES 723380 MJ JURADO 10552 CHESNUT AVE STANTON CA 90680 BUILDING REPAIR AND MAINTENANCE 438348 BLACKBAUD PO BOX 930256 ATLANTA GA 31193 FINANCIAL, FUND AND COMMUNICATION SOFTWA 201966 ROTH STAFFING 450 N STATE COLLEGE BLVD ORANGE CA 92868 TEMPORARY SERVICES 158766 4 942990 6868385 155158 7811375 ANIMAL SHELTER CONTRAC 812900 536030 536030 OTHER ADOPTION CENTER 812900 330653 330653 ANIMAL PLACEMENT FEE 812900 136695 136695 OTHER SHELTER CHARGES 812900 100612 100612 MISCELLANEOUS 812900 25926 25926 1163 1163 1131079 1514516 1514516 12335 12335 16651714 1000 12860931 0 3790783 1000 3791783 3791783 196947 1337 195610 195610 14456698 1326689 0 5318634 4502180 4010309 397938 93933 89747 89747 600573 276064 298846 25663 61168 34839 26325 4 1255970 577151 83711 595108 389721 334077 48268 7376 7404 4656 2508 240 3344 3170 174 347464 322498 23023 1943 OTHER EXPENSES 499605 207758 252366 39481 EQUIPMENT RENTAL AND MA 272209 183231 36746 52232 8029385 5953753 1259478 816154 2801880 3305526 5236848 2322993 257743 160980 172156 307233 106688 79645 14161038 7425263 6961584 6735775 37202368 40072085 4322098 17715 1750 1750 57063115 53003702 697140 953819 6200000 6200000 942990 7840130 7153819 X 48501567 45123430 721418 726453 49222985 45849883 57063115 53003702 6427313 -9800415 0 X X 0 1 X 1 0 X 8824301 4956329 7437987 11992977 7811375 41022969 1532185 1551085 1346118 1072067 1328026 6829481 10356486 6507414 8784105 13065044 9139401 47852450 15284 25525 11075 15260 150 67294 34521 185120 344723 41910 606274 49805 210645 355798 57170 150 673568 47178882 617904 802721 770103 724136 1526851 4441715 400193 388576 213059 1001828 1018097 1191297 983162 724136 1526851 5443543 10601 22761 69712 37773 140847 11385184 7721472 9836979 13826953 10666252 53436840 0.88290 0.89050 0.10190 0.09300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 178582 178582 178582 178582 178582 178582 178582 178582 178582 178582 1.00000 0 0 799204 799204 10650489 5225846 5424643 1512288 1063047 449241 471445 456980 14465 727612 679390 48222 6735775 X 4566536 -9800415 -9800415 14366951 89747 89747 14456698 7939638 0 7939638 89747 89747 8029385 PART X, LINE 2: ASC TOPIC 740, INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. MANAGEMENT BELIEVES THAT NO SUCH UNCERTAIN TAX POSITIONS EXIST FOR SPCALA AT AUGUST 31, 2022. PART V, LINE 4 INCOME GENERATED BY THE ENDOWMENT IS TO BE USED TO SUPPORT THE ORGANIZATION'S MISSION X 0 0 0 0 0 0 0 0 0 MADELINE BERNSTEIN PRESIDENT 210000 0 63000 0 7200 0 13639 0 22721 0 316560 0 0 0 ELIZABETH PELAYO SR. VICE PRESIDENT 154053 0 0 0 0 0 9243 0 29612 0 192908 0 0 0 MIRIAM DAVENPORT VICE PRESIDENT 130077 0 0 0 0 0 5203 0 32772 0 168052 0 0 0 BRITTIN ROSS DVM DIRECTOR OF VETERINARY SERVICES 131538 0 0 0 0 0 7892 0 10982 0 150412 0 0 0 X 1 5163 FMV X PET SUPPLIES 971 149995 FMV 0 1 1 PART I, COLUMN (B): 971 REPRESENTS THE NUMBER OF INDIVIDUAL GIFTS RECORDED. MANY INDIVIDUAL GIFTS RECORDED INCLUDE DUPLICATES OF THE SAME ITEM PART I, LINE 32B: DONORS CHOSE SPCALA AS THEIR CHARITY OF CHOICE AND DONATE THEIR VEHICLES USING CHARITABLE AUTO RESOURCES. FORM 990, PART IV, LINE 12A AND FORM 990, PART XII, LINE 2B THE AUDITED FINANCIAL STATEMENTS ARE IN PROCESS AND WILL BE APPROVED AND FINALIZED SHORTLY AFTER THE FORM 990 IS SUBMITTED. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 TO BE REVIEWED BY THE BOARD OF DIRECTORS VIA EMAIL PRIOR TO APPROVAL FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY - FOR MEMBERS OF THE BOARD OF DIRECTORS OF THE LOS ANGELES SPCA/SOUTHERN CALIFORNIA HUMANE SOCIETY THE LOS ANGELES SPCA/SOUTHERN CALIFORNIA HUMANE SOCIETY (HEREAFTER LASPCA) IS ENGAGED IN A VARIETY OF ACTIVITIES THAT HAVE THE COMMON GOAL OF PROMOTING THE INTERESTS OF THE LASPCA. THE ACTIVITIES OF THE LASPCA ARE OFTEN CONDUCTED IN CONJUNCTION WITH PROGRAMS AND CONTRACTUAL ARRANGEMENTS THAT INVOLVE OTHER PARTIES AND ORGANIZATIONS. THE LASPCA'S REPUTATION AND RELATIONSHIPS WITH OUTSIDE ORGANIZATIONS AND INDIVIDUALS, AS WELL AS ITS RELATIONSHIPS AMONG ITS DIRECTORS AND DONORS, ARE OF UTMOST IMPORTANCE. IN ADDITION, THESE RELATIONSHIPS ARE OFTEN THE PRODUCT OF SUBSTANTIAL INVESTMENTS OF THE LASPCA'S RESOURCES, ENERGIES AND EFFORTS. THE LASPCA THEREFORE HAS A STRONG INTEREST IN ALL OF ITS ACTIVITIES AND MUST MAINTAIN POLICIES THAT ARE DESIGNED TO PROTECT ITS FINANCIAL INTERESTS. A KEY POLICY IS THAT MEMBERS OF THE BOARD OF DIRECTORS, AS FIDUCIARIES OF THE LASPCA, MUST COMPLY WITH THIS CONFLICT OF INTEREST POLICY. THE POLICY RECOGNIZES THAT THE LASPCA HAS THE OBLIGATION AND THE RIGHT TO INSIST UPON THE UNDIVIDED LOYALTY OF ITS DIRECTORS THROUGHOUT THE TERM OF THEIR SERVICE. IN KEEPING WITH THIS OBLIGATION, THE LASPCA REQUIRES THE FOLLOWING COMMITMENTS FROM ITS DIRECTORS, SUBJECT TO THE PROVISIONS OF ALL APPLICABLE FEDERAL, STATE AND LOCAL LAWS: 1. EVERY DIRECTOR HAS A LEGAL AND ETHICAL RESPONSIBILITY TO PROMOTE THE LASPCA'S BEST INTERESTS. NO DIRECTOR MAY ENGAGE IN ANY CONDUCT OR ACTIVITIES THAT ARE INCONSISTENT WITH THE LASPCA'S BEST INTERESTS OR THAT IN ANY MANNER DISRUPTS, UNDERMINES OR IMPAIRS THE LASPCA'S RELATIONSHIPS WITH ANY LASPCA SUPPORTER OR DONOR, OR ANY OUTSIDE ORGANIZATION, PERSON OR ENTITY WITH WHICH THE COMPANY HAS OR PROPOSES TO ENTER INTO AN ARRANGEMENT, AGREEMENT OR CONTRACTUAL RELATIONSHIP OF ANY KIND. 2. DIRECTORS MUST NOT, EITHER DURING OR SUBSEQUENT TO THE TERM OF THEIR SERVICE, INTERFERE WITH, DISRUPT OR IMPAIR ANY RELATIONSHIP BETWEEN THE LASPCA AND ANY EMPLOYEE, CONSULTANT, REPRESENTATIVE OR ANY OUTSIDE ORGANIZATION WITH WHICH THE LASPCA HAS OR PROPOSES TO ENTER INTO A CONTRACTUAL RELATIONSHIP, ARRANGEMENT OR PROGRAM. 3. DIRECTORS, INCLUDING A DIRECTOR'S SPOUSE OR IMMEDIATE FAMILY MEMBER, MAY NOT ENGAGE IN ANY OUTSIDE ACTIVITY OR ACCEPT A POSITION IN ANY OUTSIDE ORGANIZATION THAT EITHER INTERFERES WITH THEIR ABILITY TO DEVOTE THEIR FULL AND BEST EFFORTS TO THE LASPCA'S INTERESTS OR RAISES AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST OR THE POSSIBLE APPEARANCE OF A CONFLICT OF INTEREST. ACTIVITIES WHICH MAY RAISE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST INCLUDE, BUT NOT LIMITED TO, THE FOLLOWING: (A) ACCEPTING EMPLOYMENT FROM, SERVING ON THE BOARD OF OR PROVIDING SERVICES DIRECTLY OR INDIRECTLY TO ANY CHARITABLE OR HUMANE ORGANIZATION, OR ANY ORGANIZATION OR PERSON ACTING ON BEHALF OF SUCH CHARITABLE OR HUMANE ORGANIZATION, WHOSE INTERESTS MAY CONFLICT WITH THE INTERESTS OF THE LASPCA; (B) HAVING A DIRECT OR INDIRECT FINANCIAL INTEREST IN OR RELATIONSHIP WITH ANOTHER CHARITABLE OR HUMANE ORGANIZATION WHOSE INTERESTS MAY CONFLICT WITH THE INTERESTS OF THE LASPCA, EXCEPT THAT OWNERSHIP OF LESS THAN 1% OF THE PUBLICLY TRADED STOCK OF A CORPORATION WILL NOT BE CONSIDERED A CONFLICT; (C) ENGAGING IN ANY ACTIVITY HAVING THE EFFECT OF DIVERTING ANY OPPORTUNITY DUE THE LASPCA TO ANY OTHER CHARITABLE, HUMANE OR OTHER ORGANIZATION OR PERSON; (D) COMMITTING THE LASPCA TO GIVE ITS FINANCIAL OR OTHER SUPPORT TO ANY OUTSIDE CHARITABLE OR HUMANE ORGANIZATION OR POLITICAL RELIGIOUS OR OTHER GROUP OR ACTIVITY WITHOUT PROPER APPROVAL; OR (E) USING PROPRIETARY OR CONFIDENTIAL LASPCA INFORMATION FOR PERSONAL GAIN OR TO THE LASPCA'S DETRIMENT. AS USED HEREIN, "DIRECTOR", INCLUDES THE DIRECTOR AND THE DIRECTOR'S SPOUSE AND IMMEDIATE FAMILY MEMBERS. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF THE LASPCA RESERVES THE RIGHT TO DETERMINE THAT OTHER RELATIONSHIPS THAT ARE NOT SPECIFICALLY COVERED BY THIS POLICY REPRESENT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. 4. DIRECTORS HAVE AN AFFIRMATIVE OBLIGATION TO NOTIFY THE CHAIRMAN OF THE BOARD OF DIRECTORS IF THE DIRECTOR (OR THE DIRECTOR'S SPOUSE OR AN IMMEDIATE FAMILY MEMBER) BECOMES INVOLVED IN ANY ACTIVITY THAT MIGHT RAISE A CONFLICT OF INTEREST. DIRECTORS WHO HAVE ANY QUESTIONS WHATSOEVER REGARDING THIS POLICY OR THE POTENTIAL IMPACT OF OUTSIDE ACTIVITIES ON THEIR POSITION AS DIRECTORS SHOULD CONTACT THE CHAIRMAN OF THE BOARD BEFORE ENGAGING IN SUCH ACTIVITIES. THE EXECUTIVE COMMITTEE WILL REVIEW AND DETERMINE CONFLICT OF INTEREST ISSUES. THE REVIEW SHALL BE MADE A MATTER OF RECORD. ANY DIRECTOR (INCLUDING ANY EXECUTIVE COMMITTEE MEMBER) WHO IS THE SUBJECT OF A CONFLICT OF INTEREST REVIEW MAY NOT PARTICIPATE IN ANY VOTE ON THE MATTER OR BE COUNTED IN DETERMINING THE QUORUM FOR ANY BOARD MEETING AT WHICH THE DISCLOSURE IS CONSIDERED. THE MINUTES OF THE BOARD MEETING WILL REFLECT THE DISCLOSURE AND THE RESULT OF THE EXECUTIVE COMMITTEE & REVIEW. IN ANY CASE IN WHICH THE EXECUTIVE COMMITTEE DETERMINES THAT A RELATIONSHIP BETWEEN A DIRECTOR (INCLUDING THE DIRECTOR'S SPOUSE OR IMMEDIATE FAMILY MEMBER) AND AN OUTSIDE ORGANIZATION OR INDIVIDUAL PRESENTS AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, THE EXECUTIVE COMMITTEE SHALL BRING THE ISSUE TO A MEETING OF THE BOARD OF DIRECTORS. THE BOARD MAY BY MAJORITY VOTE TAKE WHATEVER ACTION IT DETERMINES TO BE APPROPRIATE TO AVOID OR PREVENT THE CONTINUATION OF THE ACTUAL OR POTENTIAL CONFLICT OF INTEREST. SUCH ACTION MAY INCLUDE, BUT IS NOT LIMITED TO, THE RIGHT TO REMOVE ANY DIRECTOR FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 BOARD OF DIRECTORS EVALUATES PERFORMANCES AND APPROVES COMPENSATION FOR THE PRESIDENT AND SENIOR VICE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 18 IN ADDITION TO THE AGENCY MAKING ITS MOST CURRENT 990 AND AUDITED FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE AND BY REQUEST, PUBLIC DISCLOSURE COPIES OF RETURNS ARE PUBLIC, AND AS SUCH ARE POSTED ON GOVERNMENT AND OTHER WEBSITES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 FISCAL YEAR END THE FORM 990 IS PREPARED FOR THE ORGANIZATION'S FISCAL YEAR SEPTEMBER 1, 2021 THROUGH AUGUST 31, 2022. MOST OF THE INFORMATION CONTAINED IN THE RETURN IS FOR THIS FISCAL YEAR END, BUT COMPENSATION REPORTING ON PART V (LINES 1 AND 2), PARTS VII AND SCHEDULE J ARE BASED ON THE DECEMBER 31, 2021 CALENDAR YEAR END.