2019-07-03T09:34:47-05:00 2018-12-31 042571780 ALEXANDER ARONSON FINNING & CO PC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2018-01-01 042103714 ANIMAL RESCUE LEAGUE OF BOSTON ANIM 6174269170 10 CHANDLER STREET BOSTON MA 02116 MARY NEE PRESIDENT 6174269170 2019-06-25 1 JEFFREY CICOLINI CPA P00837468 5083669100 2019-06-25 64.238.141.162 2019-06-25 14:28:17 ED P F4247996A0DFD92197EA51AEF4558D040C319DAA EB50F006EDAED14DFCBC7281F3A284C13E958DBA 2018 2019-02-21 02:37:17Z MARY NEE 10 CHANDLER STREET BOSTON MA 02116 19827302 0 X WWW.ARLBOSTON.ORG X 1899 MA THE ANIMAL RESCUE LEAGUE OF BOSTON IS AN UNWAVERING CHAMPION FOR ANIMALS IN NEED (SEE SCHED. O)THE ANIMAL RESCUE LEAGUE OF BOSTON IS AN UNWAVERING CHAMPION FOR ANIMALS IN NEED, COMMITTED TO KEEPING THEM SAFE AND HEALTHY IN HABITATS AND HOMES. 17 17 132 788 22715 -89328 6362481 5644742 2831009 2977710 4187841 3807591 -23429 -28268 13357902 12401775 0 0 0 0 6301979 6499360 0 0 686392 3818473 4037422 10120452 10536782 3237450 1864993 105381260 95688309 1025379 971035 104355881 94717274 X THE ANIMAL RESCUE LEAGUE OF BOSTON'S VISION IS TO CONFRONT ANIMAL CRUELTY AND NEGLECT AT ITS ROOT CAUSES. THROUGH PROGRAMS, SERVICES, AND FACILITIES FOCUSED ON ACCESSIBLE ANIMAL CARE, PUBLIC ADVOCACY, AND SUSTAINED ANTI-CRUELTY EFFORTS... (SEE SCHEDULE O) 0 0 3583786 923621 ANIMAL CARE AND ADOPTION - ARL'S THREE CENTERS IN BOSTON, DEDHAM, AND BREWSTER OFFER THE FOLLOWING SERVICES: INTAKE AND SURRENDER, SHELTER AND CARE, BEHAVIORAL ASSESSMENT, ENRICHMENT, AND ADOPTION. ARL ALSO OFFERS PET BEHAVIORAL RESOURCES TO THE PUBLIC, INCLUDING DOG TRAINING COURSES. IN 2018, ARL'S ANIMAL CARE AND ADOPTION CENTERS SERVED 5,008 DOMESTIC ANIMALS, INCLUDING DOGS, CATS, RABBITS, SMALL ANIMALS, BIRDS, AND LIVESTOCK, COMING FROM A VARIETY OF CONDITIONS AND LIVING SITUATIONS. ARL'S VOLUNTEER ENGAGEMENT RECRUITS AND SUPPORTS 230 FOSTER FAMILIES, AND 544 VOLUNTEERS THAT PROVIDED 21,014 HOURS OF ENRICHMENT AND SOCIALIZATION TO PREPARE ANIMALS FOR ADOPTION. PINE RIDGE PET CEMETERY, LOCATED ON THE DEDHAM CAMPUS, FACILITATES BURIAL AND CREMATION SERVICES FOR PETS. 2549369 2026520 VETERINARY SERVICES - ARL OPERATES THREE VETERINARY PROGRAMS: 1) BOSTON VETERINARY CARE PROVIDES A FULL RANGE OF HIGH-QUALITY OUTPATIENT SERVICES TO PET OWNERS IN GREATER BOSTON. IN 2018, THIS FEE-FOR-SERVICE PRACTICE SERVED 4,999 LOCAL PETS AND THEIR FAMILIES; 2) SHELTER VETERINARY SERVICES PROVIDES COMPREHENSIVE VETERINARY SERVICES, INCLUDING PHYSICAL EXAMS AND VACCINATIONS, FOR ALL ARL ANIMAL CARE AND ADOPTION CENTERS. IN 2018, THIS PROGRAM SERVED 5,125 ANIMALS IN NEED; 3) COMMUNITY VETERINARY SERVICES SERVES ANIMALS AND PEOPLE IN THE COMMUNITIES WHERE THEY LIVE. IN 2018, THE SPAY WAGGIN', ARL'S MOBILE VETERINARY SURGICAL UNIT, PROVIDED LOW COST SPAY AND NEUTER SERVICES TO 4,231 CATS AND DOGS IN SOUTHEASTERN MA AND CAPE COD. IN 2018, THE COMMUNITY SURGICAL CLINIC PROVIDED BOTH... (SEE SCHEDULE O) 965175 580 ANIMAL PROTECTION - AS A LEADER IN ANIMAL WELFARE, ARL IS COMMITTED TO PREVENTING ANIMAL SUFFERING, NEGLECT, AND ABUSE IN MASSACHUSETTS. ARL DOES THIS THROUGH TWO DEPARTMENTS THAT FOCUS PRIMARILY ON ANIMAL PROTECTION: 1) ADVOCACY: ARL SEEKS TO MAKE LONG-TERM GAINS FOR ANIMALS BY ADVOCATING FOR HUMANE LAWS, POLICIES AND REGULATIONS. ARL ENGAGES DEDICATED STAFF AND VOLUNTEERS TO ADVOCATE FOR LEGISLATION AND POLICY WITH LOCAL, STATE AND FEDERAL GOVERNMENT. ARL ALSO CREATES INFORMATIONAL MATERIALS AND CAMPAIGNS TO RAISE PUBLIC AWARENESS ON TOPICS SUCH AS REPORTING ANIMAL ABUSE AND NEGLECT, THE BENEFITS OF SPAY AND NEUTERING, ADOPTING FROM RESPONSIBLE SHELTERS, AND THE IMPORTANCE OF PREVENTIVE VETERINARY CARE; 2) LAW ENFORCEMENT INVESTIGATES CRIMES AGAINST ANIMAL CRUELTY, ABUSE, AND NEGLECT... (SEE SCHEDULE O) 557366 4274 COMMUNITY PROGRAMS - ARL MEETS ANIMALS AND PEOPLE IN THE COMMUNITIES WHERE THEY LIVE. COMMUNITY PROGRAMS INCLUDES THE FOLLOWING OUTREACH AND SPECIAL INITIATIVES: 1) FIELD SERVICES PROVIDES EMERGENCY ASSISTANCE TO INJURED DOMESTIC PETS, WILDLIFE, AND LIVESTOCK IN DISTRESS. THEY ALSO ASSIST LAW ENFORCEMENT WITH CASES OF ANIMAL CRUELTY. FIELD AGENTS ARE TECHNICALLY TRAINED IN A HOST OF SKILLS INCLUDING, TREE CLIMBING, SWIFT WATER AND ICE RESCUE. IN 2018, THIS PROGRAM HELPED 1,503 ANIMALS IN NEED; 2) COMMUNITY CAT INITIATIVE CREATED TO ADDRESS THE ESTIMATED 700,000 "COMMUNITY CATS" (FERAL, SEMI-FERAL AND OUTDOOR CATS), UNOWNED AND LIVING IN HARSH WEATHER CONDITIONS. A DEDICATED FIELD AGENT ASSESSES A COLONY OF CATS AND FORMULATES TNR (TRAP-NEUTER-RETURN) PLANS; CATS ALSO RECEIVE VETERINARY TREATMENT AND ARE ASSESSED FOR SOCIABILITY AND ADOPTION POTENTIAL. IN 2018, THIS PROGRAM SERVED 521 COMMUNITY CATS; 3) HEALTHY ANIMALS-HEALTHY COMMUNITIES INITIATIVE IN THE CODMAN SQUARE DISTRICT OF DORCHESTER: THROUGH PARTNERSHIPS WITH LOCAL ORGANIZATIONS IN CODMAN SQUARE, ARL WORKS TO IMPROVE THE WELFARE OF ANIMALS AND DEEPEN THE UNDERSTANDING OF THE HUMAN-ANIMAL BOND AND ITS CONNECTIONS WITH INDIVIDUAL AND COMMUNITY HEALTH. THE INITIATIVE INCLUDES COMMUNITY-BASED PET EDUCATION, ANIMAL CARE SERVICES, AND PARTNERSHIPS TO SUPPORT THE INCLUSION OF PETS WHEN CONSIDERING OTHER HEALTH AND WELFARE CONDITIONS. 557366 4274 7655696 1 1 0 1 0 0 0 0 0 1 1 1 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 37 0 1 132 1 1 1 1 CJ 0 0 0 1 1 0 0 0 1 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X MARY NEE 6172265658 10 CHANDLER STREET BOSTON MA 02116 MALCOLM G MCDONALD CHAIR 10.00 X X 0 0 0 WALTER KENYON VICE CHAIR (PART YR) 2.00 X X 0 0 0 RICH DAVEY TREASURER 2.00 X X 0 0 0 RICHARD KELLY SECRETARY 2.00 X X 0 0 0 BARBARA A BURG BOARD MEMBER 1.00 X 0 0 0 DAVID CAWLEY BOARD MEMBER 1.00 X 0 0 0 RANDI C COHEN PHD BOARD MEMBER 1.00 X 0 0 0 WILLIAM C JOYCE BOARD MEMBER 1.00 X 0 0 0 JEFFREY KAPLAN BOARD MEMBER 1.00 X 0 0 0 DR HOLLY KELSEY BOARD MEMBER 1.00 X 0 0 0 LEE A LEAHY VICE CHAIR (PART YR) 2.00 X X 0 0 0 NEAL LITVACK BOARD MEMBER 1.00 X 0 0 0 KELLY C MCKERNAN BOARD MEMBER 1.00 X 0 0 0 TARA OLIVER BOARD MEMBER 2.00 X 0 0 0 MALISA SCHUYLER BOARD MEMBER 1.00 X 0 0 0 TIMOTHY SULLIVAN BOARD MEMBER 1.00 X 0 0 0 ALISA PLAZONJA BOARD MEMBER 1.00 X 0 0 0 MARY NEE PRESIDENT 50.00 X X 255614 0 12241 CONSTANCE DE BRUN ASST. TREASURER (PART YR) 40.00 X 101079 0 13900 JEAN MORSE ASSISTANT SECRETARY 40.00 X 69186 0 2557 DR EDWARD SCHETTINO VP OF ANIMAL WELFARE & VET SERVICES 40.00 X 178830 0 12069 KAREN WILLIAMS CONTROLLER 40.00 X 117501 0 19506 ANN-MARIE JOYCE DIRECTOR OF HUMAN RESOURCES 40.00 X 110442 0 8648 DR CHRISTOPHER QUIGLEY MEDICAL DIRECTOR, CSM 40.00 X 105838 0 17666 DR NICOLE BREDA MEDICAL DIRECTOR, BVC 40.00 X 105815 0 17060 LT ALAN BORGAL DIRECTOR OF LAW ENFORCEMENT 40.00 X 105879 0 9823 1150184 0 113470 8 0 1 0 GROSSMAN MARKETING GROUP PO BOX 9184 CHELSEA MA 021509184 MAILHOUSE SERVICES 152436 1 58165 5586577 101913 5644742 SERVICE FEES 621300 2977710 2954995 22715 2977710 1090607 1090607 10100000 500 7383516 0 2716484 500 2716984 2716984 12158 58165 42011 -29853 -29853 OTHER REVENUE 900099 1585 1585 1585 12401775 2954995 22715 3779323 655494 341132 260398 53964 4769044 3904009 593377 271658 95404 78099 11870 5435 588757 473048 77641 38068 390661 308965 57628 24068 26922 10675 16247 58902 58902 2360 2054 306 512069 512069 192533 66857 72892 52784 31818 9915 18375 3528 75323 56087 12044 7192 150658 63684 46614 40360 536125 344644 181979 9502 121796 100687 18770 2339 27338 19539 2030 5769 470806 421619 43750 5437 243183 199991 34109 9083 ANIMAL CARE 847943 845991 1765 187 MAINTENANCE & REPAIR 297498 278266 10663 8569 DESIGN,PRINT,POSTAGE 201973 74770 3579 123624 OTHER EXPENSES 130096 55664 49607 24825 110079 110079 10536782 7655696 2194694 686392 663485 929731 6474145 6752781 585405 442353 2230 3026 250900 303499 12750960 5312241 7312160 7438719 37842001 29368095 37557050 37490048 14693884 12960057 105381260 95688309 1025379 971035 1025379 971035 X 69259169 64206088 14430461 11577762 20666251 18933424 104355881 94717274 105381260 95688309 X 1864993 -9769773 -1733827 X X 0 1 X 1 0 X 3368364 4817456 3830973 6362481 5644742 24024016 3368364 4817456 3830973 6362481 5644742 24024016 1855601 22168415 1330229 1542141 688871 1071680 1090607 5723528 29747544 12969495 0.74520 0.74110 X 1 1 0 0 0 0 1 48446 0 0 48446 0 PART II-B, LINE 1: THE ANIMAL RESCUE LEAGUE (ARL) ENGAGES IN LOBBYING ACTIVITIES TO ASSIST IN ACHIEVING ITS MISSION TO BE AN UNWAVERING CHAMPION FOR ANIMALS IN NEED, COMMITTED TO KEEPING THEM SAFE AND HEALTHY IN HABITATS AND HOMES. THE ARL WORKS WITH THE MASSACHUSETTS DEPARTMENT OF AGRICULTURAL RESOURCES AND OTHER EXECUTIVE DEPARTMENTS AS WELL AS THE STATE LEGISLATURE TO PROVIDE EDUCATION AND TO ADVOCATE FOR POLICIES AND LEGISLATION WHICH WILL CONFRONT ANIMAL CRUELTY AND NEGLECT AT ITS ROOT CAUSES. 77835360 2005364 -6482339 -3282547 70075838 66043445 2733045 12447375 -3388505 77835360 68764787 945652 3543225 -7210219 66043445 76871479 887985 -3554976 -5439701 68764787 79469775 437319 1209829 -4245444 76871479 0.74380 0.14820 0.10800 0 0 504886 504886 10309268 3997324 6311944 1839383 1233332 606051 97423 81585 15838 7438719 DEVELOPED MKTS GLOBAL EQ 16746707 F HEDGE FUNDS 10855032 F EMERGING MKTS GLOBAL EQ 6066400 F GLOBAL FIXED INCOME OTHER 3821909 F 37490048 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 11370757 INVESTMENT IN LAND 1589300 12960057 X 2161944 -9769773 -9769773 11931717 512069 -42011 470058 12401775 10066724 42011 42011 10024713 512069 512069 10536782 PART X, LINE 2: ARL ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE COMBINED FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ARL HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS AT DECEMBER 31, 2018. ARL'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -42,011. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 42,011. WHISKERS & WINE 70323 58165 12158 4382 32066 450 5113 70323 58165 12158 4382 32066 450 5113 42011 -29853 X X X X X X 0 1 0 0 0 0 0 0 0 MARY NEE PRESIDENT 207114 0 30000 0 18500 0 6223 0 6017 0 267854 0 0 0 DR EDWARD SCHETTINO VP OF ANIMAL WELFARE & VET SERVICES 163830 0 0 0 15000 0 5051 0 7018 0 190899 0 0 0 PART I, LINE 3 IN 2015 THE BOARD OF DIRECTORS RETAINED THE SERVICES OF AN EXTERNAL FIRM TO PREPARE A COMPENSATION ANALYSIS OF THE ARL PRESIDENT COMPARED TO THE CEOS OF 15 OTHER ANIMAL WELFARE ORGANIZATIONS. THIS RESULTED IN A COMPENSATION AGREEMENT STRUCTURING HER PAY OVER THE NEXT 5 YEARS. OFFICERS AND KEY EMPLOYEES OTHER THAN THE CEO RECEIVE ANNUAL PERFORMANCE REVIEWS AND ARE ELIGIBLE FOR A 3% INCREASE, FOLLOWING THE SAME PROCESS AS FOR OTHER EMPLOYEES. X 11 101913 FAIR VALUE 0 0 0 PART I, COLUMN (B): SECURITIES - PUBLICLY TRADED: NUMBER OF STOCK GIFTS (EACH GIFT RELATED TO SHARES OF STOCK FOR ONE ORGANIZATION) FORM 990, PART III, LINE 1: THE ANIMAL RESCUE LEAGUE OF BOSTON'S VISION IS TO CONFRONT ANIMAL CRUELTY AND NEGLECT AT ITS ROOT CAUSES. THROUGH PROGRAMS, SERVICES, AND FACILITIES FOCUSED ON ACCESSIBLE ANIMAL CARE, PUBLIC ADVOCACY, AND SUSTAINED ANTI-CRUELTY EFFORTS, THE ANIMAL RESCUE LEAGUE OF BOSTON (ARL) IS A RESOURCE FOR PEOPLE AND AN UNWAVERING CHAMPION FOR ANIMALS MOST IN NEED. ARL'S FOCUS IS TO MEET PEOPLE AND ANIMALS WHERE THEY ARE, BRINGING VETERINARY AND WELLNESS SERVICES DIRECTLY TO THOSE WHO NEED IT MOST, SO THAT ANIMALS ARE SAFE AND HEALTHY LIVING IN COMMUNITIES AND OUT OF SHELTERS. ARL ALIGNS OUR RESOURCES TO SUPPORT THIS VISION THROUGH A COORDINATION OF EXISTING PROGRAMS AND THE DEVELOPMENT OF NEW, COMMUNITY-BASED SERVICES. THE IMPACT OF OUR WORK IS SEEN IN THE LIVES OF ANIMALS MOST IN NEED ACROSS MASSACHUSETTS, WITH THE GREATEST EFFECT IN OUR PRIMARY SERVICE AREAS OF GREATER BOSTON, EASTERN MASSACHUSETTS, AND THE CAPE COD REGIONS. ARL STRIVES TO PROVIDE HIGH-QUALITY DIRECT ANIMAL CARE WHICH MEETS BEST PRACTICE STANDARDS IN ANIMAL WELFARE. TO MEET THESE STANDARDS, ARL PURSUES CONTINUOUS IMPROVEMENT AND INNOVATION IN PROGRAM MODELS AND ADMINISTRATIVE OPERATIONS, AND ARL CONTINUALLY MEASURES AND EVALUATES OUR PERFORMANCE AND IMPACT. ACKNOWLEDGING THAT OUR SUCCESS RESTS UPON THE SKILLS AND COMMITMENT OF A WELL-TRAINED AND SUPPORTED TEAM OF STAFF AND VOLUNTEERS, ARL IS COMMITTED TO CULTIVATING AN ORGANIZATION WHERE THEY CAN EXCEL. IN TURN, THIS ARL TEAM COLLABORATES WITH COMMUNITY GROUPS AND OTHER ANIMAL WELFARE ORGANIZATIONS TO LEVERAGE EVEN GREATER IMPACT AND POSITIVE OUTCOMES FOR ANIMALS. FORM 990, PART III, LINE 4B: VETERINARY SERVICES - ARL OPERATES THREE VETERINARY PROGRAMS: 1) BOSTON VETERINARY CARE PROVIDES A FULL RANGE OF HIGH-QUALITY OUTPATIENT SERVICES TO PET OWNERS IN GREATER BOSTON. IN 2018, THIS FEE-FOR-SERVICE PRACTICE SERVED 4,999 LOCAL PETS AND THEIR FAMILIES; 2) SHELTER VETERINARY SERVICES PROVIDES COMPREHENSIVE VETERINARY SERVICES, INCLUDING PHYSICAL EXAMS AND VACCINATIONS, FOR ALL ARL ANIMAL CARE AND ADOPTION CENTERS. IN 2018, THIS PROGRAM SERVED 5,125 ANIMALS IN NEED; 3) COMMUNITY VETERINARY SERVICES SERVES ANIMALS AND PEOPLE IN THE COMMUNITIES WHERE THEY LIVE. IN 2018, THE SPAY WAGGIN', ARL'S MOBILE VETERINARY SURGICAL UNIT, PROVIDED LOW COST SPAY AND NEUTER SERVICES TO 4,231 CATS AND DOGS IN SOUTHEASTERN MA AND CAPE COD. IN 2018, THE COMMUNITY SURGICAL CLINIC PROVIDED BOTH VETERINARY AND SURGICAL SERVICES TWICE WEEKLY TO 624 ANIMALS IN NEED, INCLUDING THE COMMUNITY CAT INITIATIVE. IN 2018, THE PET WELLNESS CLINIC - CODMAN SQUARE, A WEEKLY CLINIC FOR DORCHESTER RESIDENTS AND THEIR PETS, HELPED 431 ANIMALS IN NEED OVER THE COURSE OF 38 WEEKS. FORM 990, PART III, LINE 4C: ANIMAL PROTECTION - AS A LEADER IN ANIMAL WELFARE, ARL IS COMMITTED TO PREVENTING ANIMAL SUFFERING, NEGLECT, AND ABUSE IN MASSACHUSETTS. ARL DOES THIS THROUGH TWO DEPARTMENTS THAT FOCUS PRIMARILY ON ANIMAL PROTECTION: 1) ADVOCACY: ARL SEEKS TO MAKE LONG-TERM GAINS FOR ANIMALS BY ADVOCATING FOR HUMANE LAWS, POLICIES AND REGULATIONS. ARL ENGAGES DEDICATED STAFF AND VOLUNTEERS TO ADVOCATE FOR LEGISLATION AND POLICY WITH LOCAL, STATE AND FEDERAL GOVERNMENT. ARL ALSO CREATES INFORMATIONAL MATERIALS AND CAMPAIGNS TO RAISE PUBLIC AWARENESS ON TOPICS SUCH AS REPORTING ANIMAL ABUSE AND NEGLECT, THE BENEFITS OF SPAY AND NEUTERING, ADOPTING FROM RESPONSIBLE SHELTERS, AND THE IMPORTANCE OF PREVENTIVE VETERINARY CARE; 2) LAW ENFORCEMENT INVESTIGATES CRIMES AGAINST ANIMAL CRUELTY, ABUSE, AND NEGLECT. ARL EMPLOYS SPECIAL STATE POLICE OFFICERS, WITH THE AUTHORITY TO ENFORCE ANIMAL CRUELTY AND NEGLECT LAWS. THESE OFFICERS WORK CLOSELY WITH LOCAL, STATE AND FEDERAL LAW ENFORCEMENT AGENCIES, PROSECUTORS AND ANIMAL CONTROL OFFICERS THROUGHOUT THE COMMONWEALTH. IN 2018, ARL INVESTIGATED CRUELTY AND NEGLECT CASES INVOLVING 2961 ANIMALS, RESULTING IN 56 LAW ENFORCEMENT PROSECUTIONS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 WAS REVIEWED BY THE CONTROLLER AND THE CHIEF FINANCIAL AND OPERATING OFFICER. IT WAS ALSO PROVIDED TO THE BOARD, REVIEWED IN DETAIL, AND APPROVED BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, ALL DIRECTORS AND SENIOR MANAGERS ARE REQUIRED TO SUBMIT A SIGNED CONFLICT OF INTEREST POLICY AS WELL AS TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. CONFLICTS IDENTIFIED, IF ANY, ARE ADDRESSED BASED UPON THE SITUATION. FORM 990, PART VI, SECTION B, LINE 15A IN 2015 THE BOARD OF DIRECTORS RETAINED THE SERVICES OF AN EXTERNAL FIRM TO PREPARE A COMPENSATION ANALYSIS OF THE ARL PRESIDENT COMPARED TO THE CEOS OF 15 OTHER ANIMAL WELFARE ORGANIZATIONS. THIS RESULTED IN A COMPENSATION AGREEMENT STRUCTURING HER PAY OVER THE NEXT 5 YEARS. OFFICERS AND KEY EMPLOYEES OTHER THAN THE CEO RECEIVE ANNUAL PERFORMANCE REVIEWS AND ARE ELIGIBLE FOR A 3% INCREASE, FOLLOWING THE SAME PROCESS AS FOR OTHER EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 ALL APPLICABLE DOCUMENTS ARE AVAILABLE FOR PUBLIC REVIEW UPON REQUEST. FORM 990, PART XI, LINE 9: DECREASE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS -1,733,827. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.