2015-03-30T07:44:44-07:00 2014-06-30 MCGILLOWAY RAY BROWN & KAUFMAN 379 W MARKET ST SALINAS CA 939011423 990 2013-07-01 941167409 Society for the Prevention of Cruelty to Animals for Monterey County SOCI 8313732631 PO Box 3058 Monterey CA 93942 Sherrie McCullough President 2015-03-10 true Patricia M Kaufman CPA P00312047 8314242737 2013 2016-02-25 16:41:14Z Gary Tiscornia PO Box 3058 Monterey CA 93942 11879878 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. 17 17 101 300 44058 -26848 4864583 9573885 896373 1169865 243655 541134 122864 -28031 6127475 11256853 0 0 3433437 3304219 132100 108558 483892 2811267 2645036 6376804 6057813 -249329 5199040 31859476 33962138 7134022 3386273 24725454 30575865 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 2625667 571223 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. 703262 310648 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. 650118 36963 The SPCA operates the only Wildlife Rescue and Rehabilitation Center in Monterey County, rescuing thousands of injured and orphaned wild animals every year. 1165225 251031 5144272 true true false true false false false false false true true false 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 33 0 true 101 true true false false false false true true false 0 false false false true false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false 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 Board Member 1.00 0.00 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 Lois Mayol Board Member 1.00 0.00 X 0 0 0 Carlotta Mellon Board Member 1.00 0.00 X 0 0 0 Laraine Sanford Secretary 1.00 0.00 X 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 237784 0 26422 Joan Clay Finance Dir. 40.00 0.00 X 100568 0 11520 Susan Imwalle Finance Dir. 40.00 0.00 X 0 0 0 338352 37942 2 false true false Grizzard Communications 229 Peachtree Street Atlanta GA 30303 Fundraising services 114701 James Sommerville 21925 Rosehart Way Salinas CA 93908 Construction 293360 2 415321 9158564 470351 9573885 Behavior training 611600 66042 66042 Boarding 721310 44058 44058 Education 611600 75050 75050 Shelter and clinic fees 624200 984715 984715 1169865 255981 255981 0 0 54355 11266 43089 43089 10534 32555 285153 10031 10031 285153 285153 285153 63928 415321 190429 -126501 -126501 0 421978 411299 10679 10679 Other revenue 900099 44702 44702 44702 11256853 1136341 44058 502569 0 0 0 0 359966 169184 190782 0 2359917 2052485 125711 181721 52735 52735 335483 257358 61382 16743 196118 153353 29882 12883 0 2752 1259 1493 33851 33851 0 108558 108558 45093 45093 193205 130461 22071 40673 14183 14183 387181 342003 2779 42399 21905 21905 0 257149 251360 4549 1240 72753 72466 92 195 0 16809 14558 1331 920 221464 210960 8667 1837 0 817832 767369 42802 7661 44289 34037 9019 1233 Repairs and maintenance 110231 95359 6940 7932 Newsletter and annual report 104449 104449 Animal food 72177 72177 Animal disposal 36506 36506 193207 342840 -209530 59897 6057813 5144272 429649 483892 477784 1027717 327940 299491 2657440 3387068 37504 38077 0 0 0 35347 35311 59826 88431 23429374 4284987 19518713 19144387 5881153 6566249 1000453 1268708 0 0 1863316 2106699 31859476 33962138 507347 339365 40625 38125 6436050 2808783 150000 200000 7134022 3386273 X 22124620 27233851 1919672 2004817 681162 1337197 24725454 30575865 31859476 33962138 X 5199040 516236 135135 X false true X true false X 4143254 4690061 4802166 4811237 9573885 28020603 0 0 4143254 4690061 4802166 4811237 9573885 28020603 3349729 24670874 257737 221994 213361 243655 595489 1532236 44657 43412 3304 91373 25985 35346 61331 29705543 6803753 0.83050 0.93080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 100 100 6057713 6057813 452891 113223 false 414984 444231 468793 452891 1780899 2671349 100 100 250 100 550 103746 111058 117198 113223 445225 667838 100 100 250 100 550 843616 6692323 1001119 36266 8500792 698498 50100 68990 -34185 8157 843616 743607 100 -4687 31405 9117 698498 634931 500 117170 8994 743607 593983 49479 8531 634931 0.81480 0.02790 0.15730 true false false 765452 765452 16043421 2503505 13539916 4783969 808923 3975046 1788475 925189 863286 48057 47370 687 19144387 Other investments 100708 F Construction in progress 9696 Endowment Community Foundation 853306 Pledges Receivable, non-current 318447 Supplies 111846 Trust receivable 813404 2106699 Retirement payable 200000 200000 X 12537852 516236 16634 748129 1280999 11256853 11256853 6687441 16634 612994 629628 6057813 6057813 Part V, Line 4: Intended uses of the endowment fund. The endowment fund is held by the Community Foundation for Monterey County (CFMC) for the SPCA. The SPCA has granted variance power to CFMC. The earnings on the endowment are to be used to help the SPCA fulfill their mission. 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 $411299 Change in value charitable rem. trust $135135 Cost related to bequeathed property $11266 Special events expense $190429 Part XII, Line 2d: Other expenses and losses per audited F/S Cost related to bequeathed property $11266 Benefit Shop COGS $411299 Special events expense $190429 X X X X X X true Grizzard Comm 229 Peachtree Atlanta GA 30303 Direct Mail false 389936 108558 281378 389936 108558 281378 CA Telethon 182380 182380 4144 37962 1009 22172 Wild Celebration 142596 101032 41564 4600 16918 350 30706 3 154273 131909 22364 13364 1518 1367 56319 479249 415321 63928 17508 44080 19294 350 109197 190429 -126501 X X X false true false false false false false false false false Gary Tiscornia Executive Direc 237784 26422 264206 X 452820 FMV X 19 17531 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. In addition, the SPCA operates an off-site horse boarding facility. 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 = $135135 Form 990, Part V, Line 1C - Backup Withholding The Organization did not make any reportable payments to a vendor nor were there any reportable gaming winnings; therefore the answer to question 1c is N/A, not applicable and should be left blank. The computer tax program used to complete the Organization's tax return does not allow this field to be blank.