2019-07-26T10:50:37-05:00 2018-12-31 042571780 ALEXANDER ARONSON FINNING & CO PC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2018-01-01 042103597 MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS MASS 6175227400 350 SOUTH HUNTINGTON AVENUE BOSTON MA 021304803 CARTER J LUKE CHIEF EXECUTIVE OFFICER 6175227400 2019-07-02 1 KATHRYN S BLANCHARD CPA P01591517 5083669100 2019-07-02 64.238.141.162 2019-07-02 09:50:15 ED P DD03C4814E1591290079663C75865963068A1C48 BD77D79559D70CF3614B5CF1A348E214CBBCA4B4 2018 2019-02-21 02:37:17Z CARTER J LUKE 350 SOUTH HUNTINGTON AVENUE BOSTON MA 021304803 106933369 0 X WWW.MSPCA.ORG X 1868 MA PROTECT ANIMALS, RELIEVE THEIR SUFFERING, ADVANCE THEIR HEALTH & WELFARE AND PREVENT CRUELTY. 16 15 759 1458 0 15328 17004241 19015421 48126805 51210982 2259383 4625576 92480 -37831 67482909 74814148 415656 496755 0 0 42733490 46572232 513695 518116 3044473 21217217 22457276 64880058 70044379 2602851 4769769 144289305 141363464 37002733 37906959 107286572 103456505 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 51736900 296335 49422323 ANGELL ANIMAL MEDICAL CENTERS IN BOSTON AND WALTHAM AND THE DISCOUNTED VETERINARY CLINIC LOCATED AT NASHOBA VALLEY TECHNICAL HIGH SCHOOL IN WESTFORD, MASSACHUSETTS CARED FOR 100,397 ANIMALS IN 2018. OF THOSE, 29,952 RECEIVED EMERGENCY CARE AND 18,773 UNDERWENT ADVANCED IMAGING (CT, MRI, AND NUCLEAR MEDICINE). ANGELL'S 109 DOCTORS, INCLUDING 46 BOARD-CERTIFIED SPECIALISTS, WORK AS A TEAM TO DELIVER HIGH QUALITY GENERAL WELLNESS, EMERGENCY AND SPECIALTY CARE. IN 2018, ORGANIZATION WIDE, MSPCA STERILIZED MORE THAN 7,300 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 PET CARE ASSISTANCE FUND FOR FINANCIAL AID. 8839546 200421 1788659 EACH YEAR OUR THREE 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 2018, A TOTAL OF 6,442 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. 1,116 ANIMALS WHO NEEDED EXTRA TIME TO HEAL WENT THROUGH OUR FOSTER CARE PROGRAM AND 1,458 VOLUNTEERS DONATED THEIR TIME TO HELP WITH ANIMAL CARE, SPECIAL EVENTS AND OFFICE WORK. OUR BEHAVIOR PROGRAM PROVIDED 3,344 PET OWNERS WITH TRAINING, AGILITY CLASSES, AND INDIVIDUAL BEHAVIOR CONSULTATIONS FOR THEIR ANIMALS. 400 PEOPLE ATTENDED TEN TRAINING CLASSES FOR EQUINE AND LARGE ANIMAL RESCUE. OUR EQUINE AMBULANCE STAFF TRAVELED TO 11 SPORT HORSE EVENTS THROUGHOUT THE US AND CANADA TO PROVIDE SUPPORT AND MEDICAL CARE FOR HORSES. OUR NEVINS SUMMER CAMP PROVIDED AN EDUCATIONAL EXPERIENCE FOR 338 SCHOOL CHILDREN. 2,762 CHILDREN PARTICIPATED IN HUMANE EDUCATION PROGRAMS AT EACH OF OUR ADOPTION CENTERS, INCLUDING SUMMER CAMP, READING PROGRAMS AND JUNIOR VOLUNTEER PROGRAMS. A TOTAL OF 6,238 ANIMALS IN UNDERSERVED COMMUNTITIES WERE STERILIZED THROUGH OUR LOW COST SPAY/NEUTER PROGRAM AND 1,352 ANIMALS RECEIVED FREE OR LOW COST VACCINATIONS AT OUR COMMUNITY VACCINE 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. IN 2018, 81 ANIMALS WERE BURIED AT THE HILLSIDE ACRE PET CEMETERY, INCLUDING TWO K-9 OFFICERS AS PART OF OUR "HEROES AT HILLSIDE" PROGRAM THAT PROVIDES FREE BURIAL FOR K-9 OFFICERS AND MILITARY DOGS; 455 CLIENTS WITH 556 PETS WERE HELPED THROUGH OUR COMMUNITY OUTREACH PROGRAMS IN DORCHESTER; 113 ANIMALS RECEIVED EMERGENCY BOARDING THROUGH OUR ADOPTION CENTERS, WITH 100 OF THOSE ANIMALS BEING PART OF OUR EMERGENCY RESPONSE TO THE GAS LEAK FIRES IN ANDOVER, NORTH ANDOVER AND LAWRENCE, MASSACHUSETTS; 423 CHICKENS WERE RESCUED AS PART OF THE LARGEST ILLEGAL COCK FIGHTING BUST IN MSPCA'S HISTORY. 965561 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 2018, OUR LAW ENFORCEMENT OFFICERS INVESTIGATED 1,541 COMPLAINTS RESULTING IN 604 WARNINGS; PERFORMED 2,822 CASE RE-CHECKS TO ENSURE COMPLIANCE; ACCEPTED THE VOLUNTARY SURRENDER OF 309 ANIMALS; PARTICIPATED IN 605 EDUCATIONAL OR ADVISORY SESSIONS WITH ANIMAL OWNERS AND MADE 203 COURT APPEARANCES. 61542007 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 1 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 88 0 1 759 1 1 1 0 0 0 0 1 1 0 0 0 1 0 0 0 X 16 15 0 0 1 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 HILLERY BALLANTYNE DIRECTOR, CHAIR 4.00 X X 0 0 0 JOHN G CARBERRY DIRECTOR, TREASURER 4.00 X X 0 0 0 J ROBERT COLEMAN DIRECTOR 2.00 X 0 0 0 LINDSAY COOK DIRECTOR 4.00 X 0 0 0 LYNN DAYTON DIRECTOR 4.00 X 0 0 0 CHERYL FORTE DIRECTOR 2.00 X 0 0 0 CATHERINE LILLY DIRECTOR 2.00 X 0 0 0 JUDITH MALONE DIRECTOR 4.00 X 0 0 0 SARAH MONACO DIRECTOR 4.00 X 0 0 0 AVI NELSON DIRECTOR 2.00 X 0 0 0 JESSICA GIFFORD NIGRELLI DIRECTOR 2.00 X 0 0 0 CONSTANCE NOBLE DIRECTOR 4.00 X 0 0 0 FREDERICK H JAMIESON DIRECTOR, CLERK 4.00 X X 0 0 0 BARBARA SCHAYE DIRECTOR 4.00 X 0 0 0 LORI SIDMAN DIRECTOR 2.00 X 0 0 0 CARTER LUKE CHIEF EXECUTIVE OFFICER 40.00 X X 559650 0 185346 ALICE BRUCE VP OF DEVELOPMENT 40.00 X 216141 0 23527 KATHLEEN COLLINS SVP/CHIEF OPERATING OFFICE 40.00 X 321926 0 117147 KIM GAZZOLA VP/CFO 40.00 X 94165 0 15662 JOSEPH SILVA VP, STRATEGIC PLANNING 40.00 X 269099 0 59533 ANN MARIE GREENLEAF CHIEF OF STAFF 40.00 X 314046 0 92668 JOEL KAYE STAFF VETERINARIAN 40.00 X 286940 0 42789 SUE A CASALE SURGEON 40.00 X 294954 0 14535 ROBERT DANIEL NEUROLOGIST 40.00 X 320506 0 39453 DOUGLAS BRUM INTERNAL MEDICINE VET 40.00 X 242887 0 94276 NICHOLAS TROUT SURGEON 40.00 X 277281 0 76800 3197595 0 761736 78 0 1 0 DELLBROOKJKS CONSTRUCTION 15 RESEARCH ROAD EAST FALMOUTH MA 02536 CONSTRUCTION CONTRACTOR 3991790 DAVINCI DIRECT 36 CORDAGE PARK CIRCLE SUITE 339 PLYMOUTH MA 02360 DIRECT MAIL PROFESSIONAL 1062617 KNEELAND CONSTRUCTION CORP 407 MYSTIC AVE 34B MEDFORD MA 02155 CONSTRUCTION CONTRACTOR 464429 BLUE SKY ANIMAL ARCHITECTURE 7 WASHINGTON STREET BEVERLY MA 01915 ARCHITECTURE 348956 CAMBRIDGE ASSOCIATES 125 HIGH STREET BOSTON MA 02110 INVESTMENT PORTFOLIO MANAGEMENT 292763 14 1064134 17951287 1193342 19015421 HEALTH & HOSPITAL SVCS. 541940 49422323 49422323 FARM, CEMETERY & OTHER 812910 1788659 1788659 51210982 574968 574968 35683307 31632699 4050608 4050608 4050608 416835 1064134 486418 -69583 -69583 31856 104 31752 31752 74814148 51210982 0 4587745 154000 154000 300755 300755 42000 42000 2268911 998791 1030452 239668 33978975 31104198 1848842 1025935 2306600 2019338 208104 79158 5537469 4847837 499597 190035 2480277 2171385 223774 85118 51602 29389 17069 5144 85272 85272 24000 24000 518116 518116 375554 375554 1344309 1091402 150009 102898 111873 110130 1743 1206320 866472 77984 261864 155467 101170 47983 6314 2953641 2532394 364058 57189 235296 230551 1855 2890 138783 125248 8862 4673 408737 322858 80510 5369 2634239 2329825 260673 43741 480147 389991 80041 10115 SUPPLIES 7850084 7849521 533 30 BANK FEES/CREDIT CARD P 1289108 1150654 43820 94634 PRINTING/PUBLICATIONS 424350 115117 309233 EQUIPMENT RENTALS 82175 29268 52907 2606319 2605713 606 70044379 61542007 5457899 3044473 X 2592717 2543685 2388414 2431558 223462 194828 342227 347296 1321595 1482194 74599123 31123092 39833181 43476031 23261127 17802635 73874734 72768289 451848 316948 144289305 141363464 4848672 4510367 170451 228584 7641212 6537217 2168400 5900886 22173998 20729905 37002733 37906959 X 46232853 46326871 15398866 13208601 45654853 43921033 107286572 103456505 144289305 141363464 X 4769769 -7639517 -960319 X 0 1 X 1 0 X 18366719 19781971 18348320 17004241 19015422 92516673 18366719 19781971 18348320 17004241 19015422 92516673 1471184 91045489 1859852 1688443 715692 395750 574968 5234705 405230 239876 475985 620425 448691 2190207 99941585 220959386 0.91100 0.89790 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SPECIAL EVENT AND GAMING INCOME 135690 93878 229568 69814811 70044379 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 193430 217045 213085 229568 853128 250000 250000 250000 250000 1000000 1500000 107423 116736 120204 135690 480053 53474471 313499 -3317967 1420229 49049774 47462821 2872488 4111562 972400 53474471 45226100 1945651 1237936 946866 47462821 46283711 241036 -505018 793629 45226100 44165996 1577120 1272762 732167 46283711 0.89540 0.10460 1 1 1 259310 259310 44096951 17465603 26631348 11688909 907766 10781143 17209603 11530933 5678670 1344350 1218790 125560 43476031 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 12365509 F HEDGE FUNDS 15811952 F PRIVATE INVESTMENTS 2901448 F OTHER NON-PUBLICLY TRADED INVESTMENTS 29956757 F BOND FUNDS 11732623 F 72768289 LONG TERM LIABILITIES-ACCRUED PENSION COST 14983038 POST RETIREMENT BENEFITS 4882764 CHARITABLE GIFT ANNUITIES 751215 RETIREMENT AGREEMENTS 78576 DUE TO RELATED SOCIETY 34312 20729905 X 66024524 -9539055 1425741 -8113314 74137838 375555 300755 676310 74814148 69854591 486522 486522 69368069 375555 300755 676310 70044379 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 486,418. GAMING EXPENSES 104. CURRENT YEAR IMPACT OF CHANGE IN PENSION OBLIGATIONS 939,219. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE NETTED WITH REVENUES 300,755. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 486,418. GAMING EXPENSES 104. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE NETTED WITH REVENUES 300,755. 0 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION ANIMAL WELFARE GRANTS 42000 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 25434632 0 0 0 0 0 0 25476632 0 25476632 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM ANIMAL WELFARE IN TURKEY 30000 WIRE TRANSFER EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM ANIMAL WELFARE IN TURKEY 7000 WIRE TRANSFER EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM ANIMAL WELFARE PROGRAMS IN ROMANIA 5000 WIRE TRANSFER 3 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 THE SOCIETY 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 1621602 148039 1473563 1621602 148039 1473563 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 653821 581471 72350 13660 48704 177519 FAST & FURRIEST 213842 213842 1500 3600 74324 12 613306 268821 344485 1245 30142 68075 3000 64649 1480969 1064134 416835 1245 45302 120379 3000 316492 486418 -69583 31856 104 1 0.80000 31856 104 104 31752 MA 1 0 0 0 0.03000 0.97000 ALICE BRUCE 350 SOUTH HUNTINGTON AVE BOSTON MA 02130 0 VARIOUS EMPLOYEES VARIOUS X 0 SCHEDULE G, PART I, LINE 2B, COLUMN (V) DURING THE YEAR ENDED DECEMBER 31, 2018, MSPCA REIMBURSED DAVINCI DIRECT, INC. $777,169 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 OPERATION OUTREACH 360 WOODLAND STREET HOLLISTON MA 01746 043368610 501(C)(3) 8700 EDUCATIONAL PROGRAMS IN SCHOOLS IN GA. NOWZAD DOGS NFP 3105 PROSPECT RD PEORIA IL 61603 460536511 501(C)(3) 12000 PROMOTE ANIMAL WELFARE AND EDUCATION IN AFGHANISTAN SPCA OF HANCOCK COUNTY 141 BAR HARBOR ROAD TRENTON ME 04605 016018214 501(C)(3) 6300 ANIMAL WELFARE IN BAR HARBOR MAINE. ANIMAL PROTECTION CENTER OF SOUTHEASTERN MASSACHUSETTS 1300 WEST ELM EXTENSION BROCKTON MA 02301 270202973 501(C)(3) 5000 ANIMAL WELFARE IN BROCKTON MASSACHUSETTS COMMUNITY FOUNDATION FOR NANTUCKET INC PO BOX 3225 NANTUCKET MA 02584 134316755 501(C)(3) 5000 ANIMAL WELFARE IN NANTUCKET THOMAS J O'CONNOR ANIMAL CONTROL AND ADOPTION CENTER 627 COTTAGE STREET SPRINGFIELD MA 01104 205722841 501(C)(3) 5000 ANIMAL WELFARE IN SPRINGFIELD MASSACHUSETTS GRAZE IN PEACE 591 PINKHAM BROOK ROAD DURHAM ME 04222 352593613 501(C)(3) 112000 GRANT FOR THE ESTABLISHMENT OF A FARM ANIMAL SANCTUARY PROGRAM IN MAINE 7 FINANCIAL ASSISTANCE 294 300755 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 CARTER LUKE CHIEF EXECUTIVE OFFICER 433557 0 125000 0 1093 0 154328 0 31018 0 744996 0 0 0 ALICE BRUCE VP OF DEVELOPMENT 205076 0 10000 0 1065 0 9799 0 13728 0 239668 0 0 0 KATHLEEN COLLINS SVP/CHIEF OPERATING OFFICE 288362 0 30000 0 3564 0 86129 0 31018 0 439073 0 0 0 JOSEPH SILVA VP, STRATEGIC PLANNING 242403 0 20000 0 6696 0 48185 0 11348 0 328632 0 0 0 ANN MARIE GREENLEAF CHIEF OF STAFF 282804 0 30000 0 1242 0 58950 0 33718 0 406714 0 0 0 JOEL KAYE STAFF VETERINARIAN 168947 0 116409 0 1584 0 12781 0 30008 0 329729 0 0 0 SUE A CASALE SURGEON 206019 0 87952 0 983 0 14535 0 0 0 309489 0 0 0 ROBERT DANIEL NEUROLOGIST 192294 0 127840 0 372 0 9895 0 29558 0 359959 0 0 0 DOUGLAS BRUM INTERNAL MEDICINE VET 156181 0 85261 0 1445 0 64268 0 30008 0 337163 0 0 0 NICHOLAS TROUT SURGEON 190218 0 86097 0 966 0 45792 0 31008 0 354081 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 A 770835 5981424 5981424 2017 1 0 1 1 A 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 1 A 1 X 133 61862 FAIR MARKET VALUE X 33 438809 FAIR MARKET VALUE X 1 692671 FAIR MARKET VALUE 0 0 1 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. PART I, LINE 32B: MSPCA HAS ENTERED INTO AN AGREEMENT WITH CHARITABLE ADULT RIDES & SERVICES (CARS) TO OPERATE IT'S 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. FORM 990, PART VI, SECTION A, LINE 4 IN MAY 2018, THE SOCIETY REVISED ITS GOVERNANCE DOCUMENTS TO BE CONSISTENT WITH BEST PRACTICES OF MODERN NON-PROFITS. THE MOST SIGNIFICANT CHANGES INCLUDED PUTTING TERM LIMITS ON DIRECTORS, EXPANDING THE SIZE OF THE BOARD, AND THE CREATION OF A COUNCIL OF OVERSEERS. 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 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 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 -1,899,538. CURRENT YEAR IMPACT OF CHANGE IN PENSION OBLIGATIONS 939,219. ADDITIONAL DISCLOSURE AS A CHARITABLE ORGANIZATION, THE 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 2018, THE MSPCA-ANGELL SPENT APPROXIMATELY $3,160,000 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