2018-08-14T14:08:50-05:00 2017-09-30 541631262 KEITERSTEPHENSHURSTGARY & SHREAVESPC 4401 DOMINION BLVD GLEN ALLEN VA 23060 990 2016-10-01 540506328 RICHMOND SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS RICH 8046436785 2519 HERMITAGE ROAD RICHMOND VA 23220 ROBIN ROBERTSON STARR CEO 8046436785 2018-08-14 1 JAYME MIKA P00852731 8047470000 104.129.194.196 2018-08-14 11:28:34 ED P F05AA6CF05C69636E8EBACA28AC64F735A92FF89 CA28E24DBE32B49B8D3C805CDF9715C1DB90BEBD 2016 2018-06-14 16:35:46Z RICHMOND SPCA ROBIN ROBERTSON STARR 2519 HERMITAGE ROAD RICHMOND VA 23220 8144798 0 X WWW.RICHMONDSPCA.ORG X 1891 VA THE MISSION OF THE RICHMOND SPCA, A PRIVATE NO-KILL HUMANE SOCIETY, IS TO PRACTICE AND PROMOTE THE PRINCIPLE THAT EVERY LIFE IS PRECIOUS. AT ALL TIMES AND IN EVERY WAY, WE ARE ADVOCATES FOR ANIMALS. WE PROVIDE FOR THEIR SAFETY AND COMFORT, STRIVE TO ALLEVIATE THEIR SUFFERING AND WORK TO PLACE THEM IN HOMES THAT PROVIDE A RESPONSIBLE LIFETIME COMMITMENT TO THEM. WE SPEAK OUT PUBLICLY TO PROMOTE AND DEFEND THEIR INTERESTS. WE OPPOSE ALL FORMS OF ANIMAL CRUELTY. WE PROMOTE SPAYING AND NEUTERING TO ACHIEVE AND RETAIN A NO-KILL COMMUNITY. WE OPPOSE ANY TAKING OF THE LIVES OF HEALTHY OR TREATABLE ANIMALS AND DO NOT PARTICIPATE IN SUCH CONDUCT OURSELVES. WE PROVIDE SERVICES THAT PROMOTE RESPONSIBLE PET OWNERSHIP AND HUMANE ATTITUDES TOWARD ALL LIFE. 23 22 206 2032 0 -72989 3291049 3638496 1693258 2082825 1200418 1800137 231850 148813 6416575 7670271 0 0 0 0 3422489 3913507 0 0 385603 2934647 3058274 6357136 6971781 59439 698490 43788455 44763701 8739974 7620669 35048481 37143032 X THE MISSION OF THE RICHMOND SPCA, A PRIVATE NO-KILL HUMANE SOCIETY, IS TO PRACTICE AND PROMOTE THE PRINCIPLE THAT EVERY LIFE IS PRECIOUS. AT ALL TIMES AND IN EVERY WAY, WE ARE ADVOCATES FOR ANIMALS. WE PROVIDE FOR THEIR SAFETY AND COMFORT, STRIVE TO ALLEVIATE THEIR SUFFERING AND WORK TO PLACE THEM IN HOMES THAT PROVIDE A RESPONSIBLE LIFETIME COMMITMENT TO THEM. WE SPEAK OUT PUBLICLY TO PROMOTE AND DEFEND THEIR INTERESTS. WE OPPOSE ALL FORMS OF ANIMAL CRUELTY. WE PROMOTE SPAYING AND NEUTERING TO ACHIEVE AND RETAIN A NO-KILL COMMUNITY. WE OPPOSE ANY TAKING OF THE LIVES OF HEALTHY OR TREATABLE ANIMALS AND DO NOT PARTICIPATE IN SUCH CONDUCT OURSELVES. WE PROVIDE SERVICES THAT PROMOTE RESPONSIBLE PET OWNERSHIP AND HUMANE ATTITUDES TOWARD ALL LIFE. 0 0 6004991 2082825 IN FISCAL YEAR 2017, THE RICHMOND SPCA DELIVERED LIFESAVING CARE TO 4,119 HOMELESS ANIMALS, THE OVERWHELMING MAJORITY OF WHOM WE TRANSFERRED INTO OUR CARE FROM GOVERNMENT SHELTERS WHERE THE DOGS AND CATS' LIVES WERE AT RISK. MORE THAN 3,500 OF THOSE PETS REQUIRED VETERINARY MEDICAL TREATMENT BY OUR PROFESSIONAL STAFF FOR A SICKNESS OR INJURY PRIOR TO OUR ADOPTING THOSE PETS TO LASTING, LOVING HOMES. OUR PUBLIC VETERINARY HOSPITAL, WHICH PROVIDES FULL-SERVICE, LOW-COST VETERINARY MEDICAL CARE TO PETS OF FAMILIES OF LOW-INCOME AS WELL AS PETS ADOPTED FROM THE RICHMOND SPCA AND THOSE IN THE CARE OF GOVERNMENT SHELTERS, TREATED MORE THAN 11,300 PATIENTS AND PERFORMED 1,466 FREE STERILIZATION SURGERIES FOR FERAL CATS. ADDITIONALLY, OUR PROGRAMS OF HUMANE EDUCATION WERE DELIVERED TO MORE THAN 7,200 AREA YOUTH THROUGH OUTBOUND VISITS, INBOUND TOURS, SUMMER CAMPS AND BIRTHDAY PARTIES, AND OUR TRAINING DEPARTMENT PROVIDED ABOUT 2,000 REWARD-BASED PUBLIC TRAINING CLASSES TO PETS AND THEIR GUARDIANS IN THE COMMUNITY. 6004991 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 0 1 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 1 0 0 0 1 7 0 1 206 1 0 0 0 0 0 1 1 1 1 0 0 1 0 X 23 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X X X ROBIN ROBERTSON STARR 8046436785 2519 HERMITAGE ROAD RICHMOND VA 23220 TINA L BACHAS DIRECTOR 2.00 X 0 0 0 DAVID R BERAN DIRECTOR 2.00 X 0 0 0 BARTHOLOMEW BROADBENT DIRECTOR 2.00 X 0 0 0 J ALFRED BROADDUS JR DIRECTOR 2.00 X 0 0 0 NITA ENOCH DIRECTOR 2.00 X 0 0 0 LORI M EVANGEL DIRECTOR 2.00 X 0 0 0 MARLA D FERGERSON DIRECTOR 2.00 X 0 0 0 STEFANIE G GORDINIER DIRECTOR 2.00 X 0 0 0 MITCHELL F HADDON DIRECTOR 2.00 X 0 0 0 MICHAEL HUGHES DIRECTOR 2.00 X 0 0 0 HUGH A JOYCE DIRECTOR 2.00 X 0 0 0 ELIZABETH KING DIRECTOR 2.00 X 0 0 0 ANTHONY F MARKEL DIRECTOR 2.00 X 0 0 0 CYNDI MASSAD DIRECTOR 2.00 X 0 0 0 LOU ANNE J NABHAN DIRECTOR 2.00 X 0 0 0 SARAH FLYNN ROBB DIRECTOR 2.00 X 0 0 0 AGUSTIN RODRIGUEZ DIRECTOR 2.00 X 0 0 0 WATSON SEAMAN DIRECTOR 2.00 X 0 0 0 STUART C SIEGEL DIRECTOR 2.00 X 0 0 0 PEMERSON HUGHES CHAIRMAN EMERITUS 2.00 X 0 0 0 E CLAIBORNE ROBINS JR CHAIRMAN EMERITUS 2.00 X 0 0 0 DR JOHN R NELSON VICE CHAIR 2.00 X X 0 0 0 PAT MANNING CHAIRMAN 2.00 X X 0 0 0 ALLEN B KING SECRETARY/TREASURER 2.00 X X 0 0 0 ROBIN ROBERTSON STARR CEO 40.00 X X 191570 0 5288 SARAH BABCOCK CHIEF, EDUCATION & TRAIN 40.00 X 74227 0 4924 TAMSEN KINGRY COO 40.00 X 94433 0 5055 CONSTANCE MOSER CFO 40.00 X 65031 0 0 TRACY COOGLE CFO (FORMER) 40.00 X 20809 0 1436 446070 0 16703 1 0 1 0 0 598757 3039739 566895 3638496 ANIMAL SERVICES 900099 2082825 2082825 2082825 268016 268016 74577 217732 -143155 -143155 -143155 1414078 127810 0 9767 1414078 118043 1532121 1532121 344458 598757 160177 184281 184281 188723 86851 101872 101872 OTHER INCOME 900099 4665 4665 LEASE INCOME 900099 1150 1150 5815 7670271 2088640 0 1943135 468226 241984 208428 17814 2834439 2525902 138509 170028 373228 320854 26848 25526 237614 202356 21300 13958 1500 1500 34424 34424 293783 264225 14679 14879 125223 122485 2738 141461 80590 554 60317 65310 32421 6781 26108 502894 417087 68464 17343 10930 5793 4777 360 288441 259597 14422 14422 356285 326265 15010 15010 VETERINARY AND PET SUPP 992073 992073 COMPUTER MAINTENANCE 115015 90906 10356 13753 MISCELLANEOUS 37909 39411 6970 -8472 HUMANE EDUCATIONAL EXPE 37888 37888 55138 45154 8165 1819 6971781 6004991 581187 385603 X 4503507 4582083 21607 21620 1502863 905400 27074 32642 123761 164587 49460 54521 10246632 3954030 6485449 6292602 25606116 27063592 5468618 5646654 43788455 44763701 355652 355369 333656 330992 7156625 6304891 894041 629417 8739974 7620669 X 31947287 34127209 2860515 2773573 240679 242250 35048481 37143032 43788455 44763701 X 698490 1138532 257529 X 0 1 X 1 0 X 4621492 4136560 3176802 3293550 3159428 18387832 4621492 4136560 3176802 3293550 3159428 18387832 1544674 16843158 336477 245883 254532 199436 268016 1304344 1547 3843 166025 3250 5815 180480 19872656 12589834 0.84760 0.84590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25627720 346420 2810650 1415655 262319 27106816 24496677 1250000 1343997 1196031 266923 25627720 24441921 1000000 415170 1090625 269789 24496677 22033298 730000 2795063 809000 307440 24441921 20670961 2523152 914000 246815 22033298 1.00000 0.00000 0.00000 1 0 120000 120000 8888172 3078947 5809225 962425 645606 316819 276035 229477 46558 6292602 INVESTMENT FUNDS 27063592 F 27063592 BENEFICIAL INTEREST IN ASSETS HELD IN TRUST BY OTHERS 217251 OTHER ASSETS 19045 DUE FROM LLC 4584025 INVESTMENT IN RICHMOND SPCA LAND COMPANY LLC 826333 5646654 GIFT ANNUITY PAYABLE 53549 INTEREST RATE SWAP LIABILITY 575868 629417 X PART V, LINE 4: THE CORPUS OF THE ENDOWMENT FUND IS INVESTED. THE SOCIETY USES A PORTION OF THE PROCEEDS TO FUND CURRENT OPERATIONS, INCLUDING REPAYMENT OF THE DEBT (BOND FINANCING) INCURRED TO RENOVATE THE FACILITIES AT 2519 HERMITAGE ROAD IN 2001-2002 AND 1611 RHOADMILLER IN 2016-2017. PART X, LINE 2: THE RICHMOND SPCA FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE RICHMOND SPCA'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED "WHEN CHALLENGED OR "WHEN EXAMINED" BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX EXPENSE AND LIABILITY IN THE CURRENT YEAR. MANAGEMENT EVALUATED THE RICHMOND SPCA'S TAX POSITION AND CONCLUDED THAT THE RICHMOND SPCA HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE RICHMOND SPCA IS NOT CURRENTLY UNDER AUDIT BY ANY TAX JURISDICTION. FUR BALL 589529 308377 281152 95805 DOG JOG 166398 125122 41276 26282 3 187288 165258 22030 11000 27090 943215 598757 344458 11000 149177 160177 184281 X 1 0 0 0 0 0 0 0 0 ROBIN ROBERTSON STARR CEO 191570 0 0 0 0 0 0 0 5288 0 196858 0 0 0 PART I, LINE 4A TRACY COOGLE RECEIVED TWO MONTHS SALARY TOTALING $12,318 AND TWO MONTHS OF COBRA PAYMENT TOTALING $1,436 AS A SEVERANCE PACKAGE. X 6 12512 1098-C & FORM 8282 X 9 121886 NYSE X 1 302500 SALES PRICE X ANIMAL CARE SUPPLIES 607 129997 SALES PRICE 0 0 0 1 PART I, LINE 32B: THIRD PARTY AUCTION HOUSE HANDLES RECEIPT OF VEHICLE DONATIONS AND SENDS PROCEEDS TO RICHMOND SPCA. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS TO BE EMAILED TO THE BOARD OF DIRECTORS WHEN RECEIVED FROM THE AUDIT FIRM. THE BOARD MEMBERS ARE GIVEN 3 BUSINESS DAYS TO REVIEW AND ASK QUESTIONS BEFORE THE DIRECTOR OF FINANCE HAS THE DOCUMENT SIGNED AND MAILED TO THE IRS. THE BOARD MEMBERS ARE GIVEN THE CONTACT INFORMATION FOR THE TAX RETURN PREPARER AND IS ENCOURAGED TO CONTACT THE RSPCA DIRECTOR OF FINANCE AND/OR THE TAX PREPARER WITH QUESTIONS. THE FORM 990 WILL NOT BE SENT TO THE IRS IF THERE IS A SIGNIFICANT CONCERN RAISED BY A BOARD MEMBER UNTIL THE CONCERN HAS BEEN ADDRESSED. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER AND MEMBER OF THE BOARD OF DIRECTORS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AGREES TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT RICHMOND SPCA IS A CHARITABLE ORGANIZATION AND, IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE EXECUTIVE COMMITTEE SHALL REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THIS POLICY BY REVIEWING ANNUAL STATEMENTS AND TAKING SUCH OTHER ACTIONS AS ARE NECESSARY FOR EFFECTIVE OVERSIGHT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION ARRANGEMENTS FOR THE CHIEF EXECUTIVE OFFICER, CHIEF OPERATING OFFICER AND CHIEF FINANCIAL OFFICER ARE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE RICHMOND SPCA AND INCREASES IN THAT COMPENSATION ARE GENERALLY APPROVED BY THE EXECUTIVE COMMITTEE ANNUALLY TO BEGIN ON THE FIRST DAY OF THE NEW FISCAL YEAR AND ALWAYS IN ADVANCE OF ANY PAYMENT OF THE INCREASE. THE CHIEF EXECUTIVE OFFICER, CHIEF OPERATING OFFICER AND CHIEF FINANCIAL OFFICER ARE THOSE EMPLOYEES WHO ARE IDENTIFIED AS KEY EMPLOYEES BECAUSE THEY HAVE POLICY MAKING RESPONSIBILITY OR INFLUENCE OVER THE RICHMOND SPCA. ONLY THOSE MEMBERS OF THE EXECUTIVE COMMITTEE WHO DO NOT HAVE ANY CONFLICTS OF INTEREST, AS DETERMINED BY THE RICHMOND SPCA'S CONFLICT OF INTEREST POLICY, MAY PARTICIPATE IN THE EVALUATION AND DETERMINATION OF EXECUTIVE COMPENSATION FOR THESE KEY EMPLOYEES. THE EXECUTIVE COMMITTEE SHOULD, TO THE EXTENT POSSIBLE, RELY ON APPROPRIATE DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. IF DATA AS TO COMPARABILITY IS NOT AVAILABLE, THE EXECUTIVE COMMITTEE SHALL DOCUMENT ANY OTHER BASES FOR BELIEVING THE PROPOSED COMPENSATION IS REASONABLE. THE EXECUTIVE COMMITTEE SHALL MAINTAIN CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING BY WRITTEN OR ELECTRONIC RECORDS WITH RESPECT TO THE DATA UPON WHICH IT RELIES, HOW SUCH DATA WAS OBTAINED, ANY CONFLICTS OF INTEREST RELATING TO THE COMPENSATION ARRANGEMENTS, THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS, THE TERMS OF APPROVED COMPENSATION ARRANGEMENTS, AND THE DATE OF APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE RICHMOND SPCA LISTS OUR BOARD OF DIRECTORS AND MAKES AVAILABLE FOR DOWNLOAD THE MOST RECENT FORM 990 AND FORM 990T, DOCUMENT RETENTION AND DESTRUCTION POLICY, CONFLICT OF INTEREST POLICY, AND PRIVACY POLICY ON OUR WEBSITE. FINANCIAL INFORMATION IS INCLUDED IN THE RICHMOND SPCA'S ANNUAL REPORT, WHICH IS PUBLISHED TO ITS WEBSITE, AND NOTICE OF PUBLICATION IS SENT TO CONSTITUENTS BY EMAIL AND IN A NEWSLETTER PRINTED AND MAILED IN THE FIRST QUARTER OF THE YEAR. BOARD OF DIRECTORS: WWW.RICHMONDSPCA.ORG/BOARD FORM 990 AND POLICY STATEMENTS: WWW.RICHMONDSPCA.ORG/STATS ANNUAL REPORT: WWW.RICHMONDSPCA.ORG/ANNUAL-REPORT ADDITIONALLY, FINANCIAL INFORMATION AND BOARD LISTING ARE AVAILABLE ON THE RICHMOND SPCA'S PROFILE ON GUIDESTAR. FORM 990, PART X, LINE 15, COL(A) THE BEGINING BALANCE SHEET HAS BEEN RESTATED DUE TO THE FOLLOWING: IN APRIL 2015, THE FASB APPROVED ACCOUNTING STANDARDS UPDATE ("ASU") 2015-03, WHICH AMENDS ACCOUNTING STANDARDS CODIFICATION ("ASC") 835, INTEREST. THE AMENDMENT REQUIRES THE RICHMOND SPCA TO PRESENT DEFERRED FINANCING COSTS RELATED TO A RECOGNIZED DEBT LIABILITY AS A DIRECT DEDUCTION FROM THE CARRYING AMOUNT OF THAT DEBT LIABILITY, CONSISTENT WITH DEBT DISCOUNTS. THE RICHMOND SPCA RETROACTIVELY ADOPTED THE NEW GUIDANCE, EFFECTIVE SEPTEMBER 30, 2016. AS A RESULT, DEFERRED FINANCING COSTS OF $80,130, NET OF $24,943 IN ACCUMULATED NON-CASH INTEREST EXPENSE AT SEPTEMBER 30, 2016 HAVE BEEN INCLUDED AS A DEDUCTION OF THE LONG-TERM PORTION OF THE NOTE PAYABLE FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP 258,995. UNREALIZED GAIN ON BENEFICIAL INTEREST IN ASSETS HELD IN TRUST 1,571. UNREALIZED LOSS ON GIFT ANNUITY -3,242. RICHMOND SPCA LAND COMPANY K-1 - 1% OWNED BY OUTSIDE INVESTOR 205. RICHMOND SPCA LAND CO LLC 2519 HERMITAGE ROAD RICHMOND VA 23220 475312873 HOLD TITLE TO LAND & BUILDING VA 0 1 0.99000 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 RICHMOND SPCA LAND CO LLC R COST