2016-07-22T10:00:17-05:00 2015-12-31 135381590 BDO USA LLP 8401 Greensboro Drive - Suite 800 McLean VA 22102 990 2015-01-01 593786428 Humane Society Legislative Fund HUMA 2026762314 1255 23rd Street NW Suite 455 Washington DC 20037 G THOMAS WAITE III TREASURER 2016-07-20 true Marc R Berger CPA P01871563 7038930600 2015 2016-12-15 16:53:06Z X Michael Markarian 1255 23rd Street NW Washington DC 20037 5531704 false X www.HSLF.org X 2004 DC TO PASS ANIMAL PROTECTION LAWS, EDUCATE THE PUBLIC, AND SUPPORT HUMANE CANDIDATES FOR OFFICE. 11 11 10 17 0 0 4318923 5519236 0 931652 2861 16194 8303 5266769 5530400 1738486 0 0 843742 1000365 150346 153907 569822 4551863 1719515 7284437 2873787 -2017668 2656613 1159932 3324608 635050 143113 524882 3181495 SEE SCHEDULE O false false 1782196 FEDERAL & STATE LEGISLATIVE ACTIVITY/FEDERAL REGULATORY ACTIVITY HSLF WORKED IN SUPPORT OF BILLS INCLUDING THE TOXIC SUBSTANCES CONTROL ACT (S. 697), PET AND WOMEN SAFETY ACT (H.R. 1258/S. 1559), PREVENTING ANIMAL CRUELTY AND TORTURE ACT (H.R. 2293/S. 1831), VETERAN'S DOG TRAINING THERAPY ACT (H.R. 359183), HUMANE COSMETICS ACT (H.R. 28584148), PREVENT ALL SORING TACTICS ACT (H.R. 3268/S.11214), SAFEGUARD AMERICAN FOOD EXPORTS ACT (H.R.1942/S.1214), HORSERACING INTEGRITY AND SAFETY ACT (H.R. 2641) CAPTIVE PRIMATE SAFETY ACT (H.R. 2920), AND BIG CATS AND PUBLIC SAFETY PROTECTION ACT (H.R.3546/S.2541). HSLF ALSO SUPPORTED THE GRIJALVA AND TSONGAS AMENDMENTS TO THE INTERIOR APPROPRIATIONS BILL (H.R. 2822). THE GRIJALVA AMENDMENT STRUCK A RIDER THAT AIMED AT BLOCKING THE FISH AND WILDLIFE SERVICE'S' PROPOSED IVORY RULE AND THE TSONGAS AMENDMENT STRUCK RIDERS DESIGNED TO ERODE PROTECTIONS FOR ENDANGERED SPECIES, INCLUDING GRAY WOLVES. HSLF OPPOSED HARMFUL BILLS SUCH AS THE BIPARTISAN SPORTSMAN'S ACT (H.R.3173/S.556), WHICH WOULD HAVE OPENED SENSITIVE FEDERAL LANDS TO HUNTING, STRIPPED THE ENVIRONMENTAL PROTECTION AGENCY (EPA) OF ITS ABILITY TO MAKE SCIENCE-BASED DECISIONS REGARDING THE USE OF LEAD AMMUNITION, AND CREATED A CONGRESSIONAL CARVE OUT TO ALLOW HUNTERS TO IMPORT SPORT-HUNTED TROPHIES OF THREATENED POLAR BEARS. HSLF SUPPORTED REGULATORY ACTIONS ON THE FEDERAL LEVEL BY WORKING TO UPDATE USDA REGULATIONS REGARDING MARINE MAMMAL CAPTIVITY . COALITIONS: INTERNATIONAL COALITION ON ANIMAL PROTECTION IN THE OECD (Organization for Economic Co-operation and Development): WITH PARTNERS IN EUROPE, JAPAN, CANADA AND THE UNITED STATES, HSLF SERVED FOR DDAL (DORIS DAY ANIMAL LEAGUE) ON THE STEERING COMMITTEE FOR THE INTERNATIONAL COUNCIL ON ANIMAL PROTECTION IN OECD PROGRAMMES (ICAPO), WHICH ACTIVELY LOBBIES FOR CHANGES IN TEST GUIDELINES TO HARMONIZE INTERNATIONAL STANDARDS FOR ALTERNATIVES AND ANIMAL TESTS. HSLF SUPPORTED EXPERT COMMENTS ON TEST GUIDELINE REVIEWS AND PROPOSED POLICY CHANGES, LOBBIED THE US AND CANADIAN REPRESENTATIVES TO OECD AND PROVIDED GUIDANCE FOR THE DIRECTION OF THE WORKING GROUPS. COALITION FOR CONSUMER INFORMATION ON COSMETICS (CCIC): HSLF PROVIDED DORIS DAY ANIMAL LEAGUE (DDAL) REPRESENTATION ON THE STEERING COMMITTEE FOR DDAL, WHICH MANAGES THE US STANDARD FOR "CRUELTY-FREE" COSMETICS AND HOUSEHOLD PRODUCTS. WE WORK IN CONJUNCTION WITH OUR EUROPEAN PARTNERS FOR A NORTH AMERICAN AND EUROPEAN STANDARD. BALLOT INITIATIVES OKLAHOMA: HSLF WORKED TO DEVELOP A COALITION TO DEFEAT A MEASURE TAKING AWAY OKLAHOMANS RIGHT TO SET THEIR OWN POLICIES FOR AGRICULTURE PRACTICES. MASSACHUSETTS: HSLF WORKED TO ASSIST WITH LANGUAGE, COALITION BUILDING AND SIGNATURE GATHERING FOR A MEASURE THAT WOULD END EXTREME CONFINEMENT OF CERTAIN ANIMALS ON FACTORY FARMS AND SET A NEW RETAIL STANDARD SUPPORTING ANIMAL WELFARE. OREGON: HSLF SUPPORTS A MEASURE TO END THE SALE OF PARTS FROM 12 TYPES OF ANIMALS WHO ARE THREATENED WITH EXTINCTION. 188985 POLITICAL ACTIVITY HSLF MADE AN ENDORSEMENT IN A STATE RACE. HSLF ALSO MADE INDEPENDENT EXPENDITURES SUCH AS A TELEVISION AD AND/OR PHONE CALLS IN THAT RACE. HSLF SOLICITED FUNDS THROUGH A DIRECT MAIL PIECE TO MEMBERS OF THE HSLF AND THROUGH PEER-TO-PEER FUNDRAISING OF HSLF MEMBERS FOR ITS FEDERAL, AFFILIATED POLITICAL ACTION COMMITTEE. 166064 PUBLICATIONS AND EDUCATION HUMANE ACTIVIST: HSLF PUBLISHED ITS NEWSLETTER FIVE TIMES AND DISTRIBUTED IT TO OUR MEMBERS. THE PUBLICATION PROVIDES DETAILED REPORTS ON HSLF'S ACTIVITIES REGARDING LAWS AND POLICIES. HUMANE ACTIVIST INFORMS THE READER ON HSLF SUPPORTED ANIMAL PROTECTION BILLS BEFORE THE U.S. CONGRESS. HUMANE SCORECARD: HSLF PUBLISHED ITS ONLINE AND PRINT VERSIONS OF ITS ANALYSIS OF VOTES AND CO-SPONSORSHIPS BY FEDERAL LEGISLATORS ON ANIMAL PROTECTION ISSUES. THE PUBLICATION ENABLES THE READER TO ASSESS HOW THEIR U.S. SENATORS AND REPRESENTATIVES ACTED ON THESE ISSUES. COALITION-BUILDING: HSLF CONTINUES RELATIONSHIP-BUILDING ON AREAS OF COMMON INTEREST WITH INDUSTRY TRADE ASSOCIATIONS AND THEIR INDIVIDUAL MEMBERS AND "THINK-TANKS" FOR FEDERAL AND INTERNATIONAL REGULATORY TOXICOLOGY WORK. HSLF ALSO WORKS WITH FAMILY AND SUSTAINABLE FARMING ASSOCIATIONS AND INDIVIDUAL FARMERS TO COMBAT FACTORY FARMING PRACTICES. 2137245 false true true true false false false false false false false false false false true false true false false false false false true false false false false false true false false false false false false false false false false false false false true true true false true 12 0 true 10 true false false false false true true false X 11 11 true false false false true false false true true false false true true true true true true false false false AL AR CA CT FL GA HI IL KS KY MD MA MI MN MS NV NH NJ NM NY NC OK OR PA RI SC TN UT VA WV WI X X G Thomas Waite III 2024521100 700 Professional Drive Gaithersburg MD 20879 DAVID O WIEBERS MD CHAIR 2.0 0 X X 0 0 0 SUSAN ATHERTON VICE CHAIR 1.0 0 X X 0 0 0 JERRY CESAK DIRECTOR 1.0 0 X 0 0 0 ANITA W COUPE ESQ DIRECTOR 1.0 0 X 0 0 0 MARIAN G PROBST DIRECTOR 1.0 0 X 0 0 0 JANE GREENSPUN GALE DIRECTOR 1.0 0 X 0 0 0 REENIE BROWN DIRECTOR 1.0 0 X 0 0 0 PATRICIA GAY DIRECTOR 1.0 0 X 0 0 0 NIKKI LAFFERTY DIRECTOR 1.0 0 X 0 0 0 DAVID ROBB DIRECTOR 1.0 0 X 0 0 0 CHERI SHANKAR DIRECTOR 1.0 0 X 0 0 0 MICHAEL MARKARIAN PRESIDENT 2.0 0 X 0 0 0 WAYNE PACELLE EXECUTIVE VICE PRESIDENT 1.0 0 X 0 0 0 G THOMAS WAITE III TREASURER 1.0 0.0 X 0 0 0 AMY C RODGERS SECRETARY 2.0 0 X 0 0 0 ROGER A KINDLER GENERAL COUNSEL 1.0 0 X 0 0 0 MICHAELEN BARSNESS ASSISTANT TREASURER 2.0 0 X 0 0 0 CAROL ENGLAND ASSISTANT TREASURER 2.0 0 X 0 0 0 DONNA MOCHI ASSISTANT TREASURER 2.0 0 X 0 0 0 THERESA REESE ASSISTANT TREASURER 2.0 0 X 0 0 0 BERNARD O UNTI PhD ASSISTANT TREASURER 2.0 0 X 0 0 0 JOSEPH E MAXWELL SENIOR POLITICAL DIRECTOR 40.0 0 X 131418 0 5303 SARA AMUNDSON EXECUTIVE DIRECTOR 40.0 0 X 122546 0 36524 253964 0 41827 2 false true false NATIONAL OUTDOOR SPORTS AD 5151 WISCONSIN AVENUE NW 4TH FLOOR WASHINGTON DC 20016 FUNDRAISING, MARKETING & MAILING CONSULTANTS 463023 JOE TRIPPI AND ASSOCIATES INC 606A N TALBOT ST STE 303 ST MICHAELS MD 21663 MEDIA BUYING CONSULTANTS 244660 IMLAY INTERNATIONAL LLC 5101 BACKLICK ROAD SUITE I ANNANDALE VA 22003 PRINT MANAGEMENT SERVICES 162708 AB DATA LTD 600 AB DATA DRIVE MILWAUKEE WI 53217 MARKETING AND MAILING CONSULTANTS 105395 4 5519236 1304 5519236 0 0 0 0 0 2499 2499 0 0 1666 1304 362 0 362 362 List Rental 511140 8303 8303 0 0 0 0 8303 5530400 0 0 11164 786993 612936 39399 134658 67656 52693 3387 11576 88940 69269 4453 15218 56776 44219 2842 9715 15587 13645 877 1065 67427 52231 3886 11310 78763 58577 4569 15617 153907 153907 262343 236776 13535 12032 239766 162261 10430 67075 149407 123968 11020 14419 644 303 19 322 58013 50697 3259 4057 72891 63690 4109 5092 12819 11341 729 749 Direct Response Costs 614995 474039 57120 83836 Education Material 192480 152064 9776 30640 INCOME TAX EXPENSE (1120-POL) -45620 -41464 -2690 -1466 0 0 0 0 2873787 2137245 166720 569822 X 1010466 565288 30314 414864 715450 3089418 406696 71070 0 0 7583 689 0 0 0 0 0 0 30203 163431 1159932 3324608 635050 143113 0 0 635050 143113 X 524882 3181495 0 524882 3181495 1159932 3324608 2656613 0 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 188985 2440 188985 0 188985 true true false false Schedule C, Part I-A, Line 1 DESCRIPTION OF POLITICAL CAMPAIGN ACTIVITIES HSLF MADE AN ENDORSEMENT IN A STATE RACE. HSLF ALSO MADE INDEPENDENT EXPENDITURES SUCH AS A TELEVISION AD AND/OR PHONE CALLS IN THAT RACE. HSLF SOLICITED FUNDS THROUGH A DIRECT MAIL PIECE TO MEMBERS OF THE HSLF AND THROUGH PEER-TO-PEER FUNDRAISING OF HSLF MEMBERS FOR ITS FEDERAL, AFFILIATED POLITICAL ACTION COMMITTEE. Schedule C, Part I-A, Line 1 DESCRIPTION OF POLITICAL CAMPAIGN ACTIVITIES HSLF MADE AN ENDORSEMENT IN A STATE RACE. HSLF ALSO MADE INDEPENDENT EXPENDITURES SUCH AS A TELEVISION AD AND/OR PHONE CALLS IN THAT RACE. HSLF SOLICITED FUNDS THROUGH A DIRECT MAIL PIECE TO MEMBERS OF THE HSLF AND THROUGH PEER-TO-PEER FUNDRAISING OF HSLF MEMBERS FOR ITS FEDERAL, AFFILIATED POLITICAL ACTION COMMITTEE. 0 X 5530400 0 0 5530400 0 0 5530400 2873787 0 0 2873787 0 0 2873787 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE FUND IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. DURING THE YEAR ENDED DECEMBER 31, 2015 HSLF RECORDED AND INCOME TAX RECOVERY OF $46,710 RESULTING FROM AN OVER ACCRUAL DURING THE YEAR ENDED DECEMBER 31, 2014. THE 2014 ACCRUAL WAS ESTIMATED BASED ON THEN CURRENT INFORMATION AVAILABLE; HOWEVER WHEN THE ULTIMATE TAX WAS PAID IN 2015, THE REQUIRED TAX PAYMENT DUE WAS LESS THAN THE ACCRUED AMOUNT. IN ACCORDANCE WITH FASB ASC 740 INCOME TAXES, HSLF RECOGNIZES TAX LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL NOT BE SUSTAINED UPON EXAMINATION AND SETTLEMENT WITH VARIOUS TAXING AUTHORITIES. LIABILITIES FOR UNCERTAIN TAX POSITIONS ARE MEASURED BASED UPON THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. WITH FEW EXCEPTIONS, HSLF IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS ENDED DECEMBER 31, 2012 AND PRIOR. MANAGEMENT HAS EVALUATED HSLF'S TAX POSITIONS AND HAS CONCLUDED THAT HSLF HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS, TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. X X X X true NATIONAL OUTDOOR SPORTS ADVERTISING INC 5151 WISCONSIN AVENUE NW 4TH FLOOR WASHINGTON DC 20016 FUNDRAISING CONSULTANTS false 1189464 85000 1104464 DONOR SERVICES GROUP LLC 11500 OLYMPIC BLVD 540 LOS ANGELES CA 90064 FUNDRAISING CONSULTANTS false 13000 35907 -22907 AB DATA LTD 600 AB DATA DRIVE MILWAUKEE WI 53217 FUNDRAISING CONSULTANTS false 119000 33000 86000 1321464 153907 1167557 AL AK AZ AR 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 NJ NH NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY false false false false false false false false false SARA AMUNDSON EXECUTIVE DIRECTOR 122546 0 0 0 0 0 20752 0 15772 0 159070 0 0 0 Form 990, Part III, Line 1 ORGANIZATION'S MISSION THE HUMANE SOCIETY LEGISLATIVE FUND'S (HSLF) MISSION IS TO UNDERTAKE AND SUPPORT PROGRAMS DESIGNED TO ENHANCE AND PROTECT THE STATUS OF ANIMALS THROUGH EDUCATION OF THE PUBLIC AND MOBILIZATION OF PUBLIC OPINION AND THROUGH THE REFORM OF LAWS, ENACTMENT OF REMEDIAL LEGISLATION AND CHANGES IN PUBLIC POLICY. THE GOAL OF HSLF IS TO ADVANCE SOCIAL WELFARE BY HELPING TO PASS STATE AND FEDERAL LAWS THAT PROTECT ANIMALS FROM CRUELTY, SUFFERING, AND UNNECESSARY KILLING AND USE. Form 990, Part VI, Line 2 BUSINESS RELATIONSHIPS OFFICERS MARKARIAN. PACELLE, WAITE, RODGERS, KINDLER, BARSNESS, REESE, MOCHI, ENGLAND, AND UNTI WERE EMPLOYED BY ANOTHER TAX-EXEMPT ORGANIZATION ON WHOSE BOARD DIRECTORS COUPE, PROBST, AND WIEBERS SERVED. THEREFORE, THESE INDIVIDUALS HAD "BUSINESS RELATIONSHIPS" WITH EACH OTHER. Form 990, Part VI, Line 6 Classes of members or stockholders THE MEMBERS OF THE CORPORATION SHALL CONSIST OF THE PERSONS NAMED AS THE INITIAL BOARD OF DIRECTORS IN THE ARTICLES OF INCORPORATION AND SUCH OTHER NATURAL PERSON(S) WHO SUPPORT THE CORPORATION'S PURPOSES AND WHO AFFIRMATIVELY RESPOND TO THE CORPORATION'S INVITATION TO JOIN. MEMBERS SHALL PAY ANNUAL DUES IN SUCH AMOUNT AS SHALL BE DETERMINED BY THE BOARD OF DIRECTORS. THE "PERSONS NAMED AS THE INITIAL BOARD OF DIRECTORS IN THE ARTICLES OF INCORPORATION" ARE DIRECTORS COUPE, PROBST, AND WIEBERS ANY PERSON WHO RESPONDS AFFIRMATIVELY TO AN INVITATION TO BECOME A MEMBER OF THE HUMANE SOCIETY LEGISLATIVE FUND (HSLF) AND EITHER 1) MAKES A SINGLE CONTRIBUTION OF TEN DOLLARS ($10) OR MORE TO HSLF AS MEMBERSHIP DUES, OR 2) MAKES A SERIES OF CONTRIBUTIONS THAT TOTAL TEN DOLLARS ($10) OR MORE IN THE AGGREGATE WITHIN FOUR (4) MONTHS AFTER THE DATE OF THE FIRST CONTRIBUTION SHALL BE CONSIDERED A MEMBER OF HSLF FOR THE TWELVE-MONTH PERIOD ENDING ON THE ANNIVERSARY DATE ON WHICH HSLF HAS DETERMINED THAT AN AGGREGATE OF TEN DOLLARS HAS BEEN REACHED IN THE CASE OF CONTRIBUTORS DESCRIBED IN SECTION 2, ABOVE. Form 990, Part VI, Line 11b Review of form 990 by governing body AFTER INTERNAL ACCOUNTING STAFF DRAFTS THE 990, THE DRAFT IS SUBMITTED TO HSLF'S INDEPENDENT TAX PREPARERS FOR THEIR REVIEW AND REVISION, AS MAY BE APPROPRIATE. THE REVISED DRAFT IS THEN GIVEN TO HSLF'S TREASURER FOR FURTHER REVIEW. ONCE ALL STAFF AND PROFESSIONAL REVIEWS/REVISIONS ARE DONE, THE TREASURER SENDS THE PROPOSED FINAL OF THE FORM 990 TO THE HSLF BOARD FOR ITS CONSIDERATION. ONCE THE BOARD HAS HAD AN OPPORTUNITY TO REVIEW AND COMMENT, THE FINALIZED VERSION IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE IMPLEMENTATION OF THE CONFLICT OF INTEREST POLICY EMPHASIZES AVOIDING CONFLICTS TO BEGIN WITH. THE GENERAL COUNSEL'S OFFICE FIELDS AND USUALLY RESOLVES CONFLICTS OF INTEREST AND QUESTIONS RAISED BY STAFF OR BOARD MEMBERS. THIS ORGANIZATION WAS OF SUCH A SIZE, IN TERMS OF BOARD AND STAFF, THAT MONITORING AND COMPLIANCE WAS ACCOMPLISHED THROUGH LEGAL AND EXECUTIVE DILIGENCE ON AN ONGOING BASIS. Form 990, Part VI, Line 19 Required documents available to the public HSLF MAKES ITS ARTICLES OF INCORPORATION AND BYLAWS AVAILABLE TO DONORS FREE OF CHARGE UPON REQUEST. FORMAL AUDITED FINANCIAL STATEMENTS ARE FILED WITH STATE CHARITABLE SOLICITATION REGISTRATIONS AND ARE MADE AVAILABLE TO MAJOR DONORS AND, WHERE REQUIRED BY STATE LAW, TO THE GENERAL PUBLIC BY MAIL UPON REQUEST. HSLF MAKES COPIES OF ITS FORM 1024 APPLICATION FOR RECOGNITION OF TAX-EXEMPT STATUS AVAILABLE TO THE PUBLIC UPON REQUEST BOTH BY MAIL AND IN PERSON AT HSLF'S HEADQUARTERS IN WASHINGTON, DC. HSLF MAKES COPIES OF THE THREE MOST RECENTLY-FILED FORMS 990 AVAILABLE TO THE PUBLIC UPON REQUEST BOTH BY MAIL AND IN PERSON AT HSLF'S HEADQUARTERS IN WASHINGTON, DC, AS SET FORTH IN IRS CODE SECTION 6104(D). THE CONFLICT OF INTEREST POLICY HAS NOT BEEN MADE AVAILABLE TO THE GENERAL PUBLIC. Form 990, Part VII, Section B, Line 1 NATIONAL OUTDOOR SPORTS - DESCRIPTION OF SERVICES NATIONAL OUTDOOR SPORTS IS ONE OF OUR TOP FIVE HIGHEST PAID CONSULTANTS AND IS NOT ONLY A FUNDRAISING CONSULTANT, BUT ALSO PROVIDES MARKETING & MAILING SERVICES. Form 990, Part XII, Line 2c AUDIT OVERSIGHT THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS. THE AUDITED FINANCIAL STATEMENTS ARE REVIEWED BY THE BOARD WHICH ACTS AS ITS OWN COMMITTEE. HUMANE SOCIETY LEGISLATIVE FUND POLITICAL ACTION COMMITTEE 2100 L STREET NW WASHINGTON DC 20037 270906603 POLITICAL ACTION COMMITTEE DC 527 THE HUMANE SOCIETY LEGISLATIVE FUND true false false false false false false false false false false false true false true true false false false false