2016-04-02T12:26:17-07:00 2015-06-30 MCGILLOWAY RAY BROWN & KAUFMAN 379 W MARKET ST SALINAS CA 939011423 990 2014-07-01 941167409 Society for the Prevention of Cruelty to Animals for Monterey County SOCI 8313732631 PO Box 3058 Monterey CA 93942 Sherrie McCullough President 2016-03-21 true Patricia M Kaufman CPA P00312047 8314242737 2014 2016-08-17 19:52:53Z Gary Tiscornia PO Box 3058 Monterey CA 93942 8533256 false false X http://www.spcamc.org X 1905 CA The SPCA for Monterey County's mission is to assure compassionate and humane treatment of all animals in our community. The SPCA shelters homeless, neglected, and abused pets and livestock, among many other services. The SPCA's doors are open to all animals in need. 16 16 100 300 212420 -50604 9573885 5225332 1169865 1563167 541134 585288 -28031 -94321 11256853 7279466 0 0 3304219 3682028 108558 105383 794157 2645036 2694009 6057813 6481420 5199040 798046 33962138 33344344 3386273 2393670 30575865 30950674 X The SPCA for Monterey County's Mission is to assure compassionate and humane treatment of all animals in our community. The SPCA shelters homeless, neglected, and abused pets, including dogs, cats, horses, exotic pets, and small pets. We rescue animals from abuse and neglect, rehabilitate injured and orphaned wildlife, and provide many vital services for pets and people in our community. The SPCA's doors are open to all animals in need. false false 2467160 801183 The SPCA operates an open admission animal shelter providing rescue, sheltering, and adoption of all pets, including dogs, cats, horses, barn animals, small pets, and exotic pets. The SPCA is the heart of animal rescue in Monterey County and our doors are open to all animals in need. 704714 11159 The SPCA operates the only Wildlife Rescue and Rehabilitation Center in Monterey County, rescuing thousands of injured and orphaned wild animals every year. 668945 354630 The SPCA operates a low-cost veterinary clinic providing high-quality spay and neuter surgeries and vaccinations to keep pets healthy and prevent the birth of thousands of homeless cats and dogs. 1400419 396195 5241238 true true false false false false false false false true true true false true true true true false false false false false false true true false false false false true false false false false false false false false false false false true false false false false false false false false false true 31 0 true 100 true true true false false false false true true false 0 false false false true false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false CA X X Susan Imwalle 8313732631 1002 Monterey-Salinas Highway Salinas CA 93908 Barbara Babcock Board Member 1.00 0.00 X 0 0 0 C Lee Cox Vice President 1.00 0.00 X X 0 0 0 Susan Creveling Board Member 1.00 0.00 X 0 0 0 Anita Dunsay Board Member 1.00 0.00 X 0 0 0 G Robert Evans Board Member 1.00 0.00 X 0 0 0 Anne Fitzpatrick Board Member 1.00 0.00 X 0 0 0 Russell Hays Board Member 1.00 0.00 X 0 0 0 Adriana Hayward Board Member 1.00 0.00 X 0 0 0 Sue McCloud Secretary 1.00 0.00 X X 0 0 0 Sherrie McCullough President 1.00 0.00 X X 0 0 0 Joan McKee Board Member 1.00 0.00 X 0 0 0 Diane Mall Board Member 1.00 0.00 X 0 0 0 Carlotta Mellon Board Member 1.00 0.00 X 0 0 0 Brenda Sullivan Board Member 1.00 0.00 X 0 0 0 Janet Tague Board Member 1.00 0.00 X 0 0 0 Breck Tostevin Board Member 1.00 0.00 X 0 0 0 Gary Tiscornia Executive Direc 40.00 0.00 X 253745 0 38597 Joan Clay Finance Dir. 40.00 0.00 X 58600 0 2568 Susan Imwalle Finance Dir. 40.00 0.00 X 53400 0 7124 365745 48289 1 false true false Grizzard Communications 229 Peachtree Street Atlanta GA 30303 Fundraising services 106499 Boyds Asphalt 1350-A Burton Avenue Salinas CA 93901 Construction/Maint. 151562 2 404264 4821068 616302 5225332 Behavior training 611600 91530 91530 Boarding 721310 212420 212420 Education 611600 90995 90995 Shelter and clinic fees 624200 1168222 1168222 1563167 457734 457734 0 0 53887 9427 44460 44460 10969 33491 215500 413000 94552 406394 120948 6606 127554 127554 64489 404264 256187 -191698 -191698 0 493120 487230 5890 5890 Other revenue 900099 47027 47027 47027 7279466 1361716 212420 479998 0 0 0 0 348977 164019 184958 0 2574198 2091518 149817 332863 46107 46107 503173 382367 65901 54905 209573 157050 28610 23913 0 2419 844 1575 26855 950 25905 0 105383 105383 47070 47070 177156 139157 23882 14117 12652 10072 2580 416409 362609 8526 45274 1919 1919 0 291352 188624 3375 99353 72566 70905 1661 0 27774 20739 5632 1403 104038 100599 2563 876 0 830986 775250 46547 9189 55599 41648 10655 3296 Repairs and maintenance 150216 133929 8738 7549 Animal food 126911 126911 Newsletter and annual report 106384 106384 Animal disposal 36435 36435 207268 329309 -213836 91795 6481420 5241238 446025 794157 1027717 1893115 299491 467675 3387068 2124488 38077 58853 0 0 0 35311 41084 88431 89590 23453575 5000278 19144387 18453297 6566249 6595296 1268708 1680344 0 0 2106699 1940602 33962138 33344344 339365 382998 38125 29800 2808783 1780872 200000 200000 3386273 2393670 X 27233851 27931991 2004817 1681486 1337197 1337197 30575865 30950674 33962138 33344344 X 798046 -434496 11259 X false true X true false X 4690061 4802166 4811237 9573885 5225332 29102681 0 0 4690061 4802166 4811237 9573885 5225332 29102681 4446849 24655832 221994 213361 243655 310336 511621 1500967 43412 3304 46716 25985 35346 61331 30711695 8071010 0.80280 0.83050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8500792 604680 89436 35101 9159807 843616 6692323 1001119 36266 8500792 698498 50100 68990 -34185 8157 843616 743607 100 -4687 31405 9117 698498 634931 500 117170 8994 743607 0.82680 0.14600 0.02720 true false false 765452 765452 15676072 2847030 12829042 5048617 1049375 3999242 1922000 1062477 859523 41434 41396 38 18453297 1680344 Beneficial interest in Community Fndtn 810252 Construction in progress 15653 Pledges Receivable, non-current 170967 Supplies 119068 Trust receivable 824662 1940602 Retirement payable 200000 200000 X 7578673 -434496 15828 717875 299207 7279466 7279466 7203864 15828 706616 722444 6481420 6481420 Part V, Line 4: Intended uses of the endowment fund. The investment earnings on the organization's endowment funds are used to further the mission and programs of the SPCA for Monterey County. Part X : FIN48 Footnote Management has considered its tax positions and believes that all of the positions taken in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. The Organization's returns are subject to examination by federal and state taxing authorities, general for three years and four years, respectively, after they are filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Benefit shop COGS $487230 Change in value charitable rem. trust $11259 Cost related to bequeathed property $9427 Special events expense $209959 Part XII, Line 2d: Other expenses and losses per audited F/S Cost related to bequeathed property $9427 Benefit Shop COGS $487230 Special events expense $209959 X X X X X X true Grizzard Comm 229 Peachtree Atlanta GA 30303 Direct Mail false 362277 106383 255894 362277 106383 255894 CA Telethon 145170 145170 2957 36657 1048 34425 Wild Celebration 133252 107384 25868 46228 4715 15117 350 39157 3 190331 151710 38621 18405 2769 880 53479 468753 404264 64489 67590 44141 17045 350 127061 256187 -191698 X X X false true false false false false false false false false Gary Tiscornia Executive Direc 253745 2568 36029 292342 X 561377 FMV X 29 37171 FMV 2 7020 FMV X 2 1550 FMV X 3 1444 FMV X Yard enclosures 1 7740 FMV false false true Part I, Line 32, Hire and Use of Third Parties The SPCA uses an auction house that sells donated automobiles via a website. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: The SPCA provides Humane Investigations, rescuing hundreds of animals from abuse and neglect every year and bringing their abusers to justice. Our Humane Officers respond to over 800 cases of cruelty and neglect annually. OTHER PROGRAM SERVICES 5: The SPCA provides low-cost, high-quality Dog and Puppy Training. We offer group and private training as well as our Take the Lead program, which pairs untrained shelter dogs with at-risk and incarcerated youth, greatly benefitting them all. OTHER PROGRAM SERVICES 6: The SPCA provides Humane Education Programs, educating over 6,400 children and adults last year in Monterey County. OTHER PROGRAM SERVICES 7: The SPCA operates an off-site horse boarding facility. OTHER PROGRAM SERVICES 8: Additional services can be seen at www.SPCAmc.org/services Form 990, Part VI, Line 11b: Form 990 Review Process The Organization's form 990 tax return is formally reviewed by the audit and executive committees with representative of the accounting firm preparing the tax form prior to filing with the IRS. After review by the committees, but before filing with the IRS, a copy is emailed to all board members for their review and comment. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The SPCA Conflict of Interest Policy requires an annual disclosure in writing from each member of the SPCA Board of Directors and key SPCA staff members of conflicts of interest or affirmation from each on the SPCA-provided form that no conflict of interest exists. The executed form is made a part of Board Members' files and key staff members' personnel files. Board member or Executive Director conflicts of interest which are disclosed or discovered are referred to the SPCA Executive Committee. Key staff member conflicts disclosed or discovered are disclosed to the Executive Committee and referred to the Executive Director for appropriate action. Conflicts of interest must be remedied by the Board Member or key staff member for them to continue to serve. Conflicts of interest deemed by the Board of Directors to be immaterial after full and complete disclosure and deliberation by the Board of Directors at a meeting duly convened with a quorum present may be permitted to exist and the Board Member or key staff member continue to serve provided the Board Member or key staff member who has the conflict of interest recuses himself or herself from all deliberations or subjects related to the conflict of interest. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board of Directors of the SPCA for Monterey County has established an Executive Committee comprised of at least five independent members of the Board of Directors. Among the tasks of the Independent Board Members of the Executive Committee is the annual approval of executive compensation. The Executive Committee approves the Executive Director salary sitting without the Executive Director (who sits without vote regardless). The Executive Committee considers: Performance; Cash and non-cash benefits being offered and relative increase compared with prior year; Employee's professional experience and educational background; salary and compensation surveys for similar positions in both non-profit and for-profit entities (e.g. SAWA, Regional Salary surveys); availability of others with similar talent locally; results and analysis of surveys of compensation provided by HR Director; Cost of living in the region; change in COLA since prior year; Individual's pay as % of budget; Any written job offers for Employee's services. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The Board of Directors of the SPCA for Monterey County has established an Executive Committee comprised of at least five independent members of the Board of Directors. Among the tasks of the Independent Board Members of the Executive Committee is the annual approval of executive compensation. The Executive Committee considers: Performance; Cash and non-cash benefits being offered and relative increase compared with prior year; Employee's professional experience and educational background; salary and compensation surveys for similar positions in both non-profit and for-profit entities (e.g. SAWA, Regional Salary surveys); availability of others with similar talent locally; results and analysis of surveys of compensation provided by HR Director; Cost of living in the region; change in COLA since prior year; Individual's pay as % of budget; Any written job offers for Employee's services. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The SPCA's financial statement and tax forms are available on their website and upon request. Other Changes In Net Assets Or Fund Balances - Other Increases Change in value of charitable trusts = $11259