2014-03-24T16:45:40-07:00 2013-06-30 Hayashi & Wayland CPAs 1188 Padre Drive Suite 101 Salinas CA 93901 990 2012-07-01 941167409 SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS FOR MONTEREY COUNTY SOCI 8313732631 PO BOX 3058 MONTEREY CA 93942 SHERRIE MCCULLOUGH 2014-03-24 true Mike Nolan P00930869 8317596300 2012 2015-11-30 17:44:51Z GARY TISCORNIA PO BOX 3058 MONTEREY CA 93942 6775857 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. 18 18 101 300 0 4802166 4864583 676799 896373 213361 243655 358911 122864 6051237 6127475 0 0 3245604 3433437 132100 519713 2639016 2811267 5884620 6376804 166617 -249329 30241823 31859476 5743467 7134022 24498356 24725454 X OPERATE AN ANIMAL SHELTER TO PROVIDE HOUSING OF DOMESTIC STRAY & UNWANTED COMPANIONS AND FARM ANIMALS. CARRY OUT HUMANE WORK ON BEHALF OF WILD & DOMESTIC ANIMALS. PROSECUTE VIOLATORS OF CA STATE HUMANE LAWS. OPERATE LOW-COST SPAY/NEUTER CLINIC AND PROVIDE LOW-COST VACCINATIONS. OPERATE WILDLIFE RESCUE & REHABILITATION FACILITY. false false 3452618 368373 OPERATE AN ANIMAL SHELTER PROVIDING RESCUE, SHELTERING, AND ADOPTION OF PETS AND LIVESTOCK. THE SPCA'S DOORS ARE OPEN TO ALL ANIMALS IN NEED. 869809 430854 OPERATE A VETERINARY CLINIC PROVIDING LOW-COST SPAY AND NEUTER SURGERIES AND VACCINATIONS. 630240 8558 OPERATE A WILDLIFE RESCUE AND REHABILITATION CENTER, RESCUING THOUSANDS OF INJURED AND ORPHANED WILD ANIMALS EVERY YEAR. 492652 88588 5445319 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 false false false false false false true true true 0 false false false true false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true true true true CA X X X JOAN CLAY 8312645445 1002 MONTEREY-SALINAS HIGHWAY SALINAS CA 93908 BRENDA SULLIVAN 1.00 0.00 X 0 0 0 ANNE FITZPATRICK 1.00 0.00 X 0 0 0 JOAN MCKEE 1.00 0.00 X 0 0 0 CHRIS STEINBRUNER 1.00 0.00 X 0 0 0 ADRIANA HAYWARD 1.00 0.00 X 0 0 0 JANET TAGUE 1.00 0.00 X 0 0 0 CARLOTTA MELLON 1.00 0.00 X 0 0 0 ANITA DUNSAY 1.00 0.00 X 0 0 0 GERY GRAY 1.00 0.00 X 0 0 0 LARAINE SANFORD 1.00 0.00 X X 0 0 0 LEE COX 1.00 0.00 X X 0 0 0 SUSAN CREVELING 1.00 0.00 X 0 0 0 BARBARA BABCOCK 1.00 0.00 X 0 0 0 SHERRIE MCCULLOUGH 1.00 0.00 X X 0 0 0 LOIS MAYOL 1.00 0.00 X 0 0 0 CONSTANCE MURRAY 1.00 0.00 X 0 0 0 RUSSELL HAYS 1.00 0.00 X 0 0 0 G ROBERT EVANS 1.00 0.00 X 0 0 0 JOAN CLAY 40.00 0.00 X 98491 0 12183 GARY TISCORNIA 40.00 0.00 X 235519 0 29320 CAROL IIDA 40.00 0.00 X 114064 0 9030 SUSAN KOZA 40.00 0.00 X 100181 0 9567 ELISABETH HOEFLER 40.00 0.00 X 98853 0 10814 647108 70914 3 false true false HENRY SCHEIN ANIMAL HEALTH DEPT LA 21630 PASADENA CA 911851630 VETERINARY SUPPLIES 130115 GRIZZARD COMMUNICATION GROUP 229 PEACHTREE ST ATLANTA GA 30303 FUNDRAISING 136655 BLACH CONSTRUCTION 8 HARRIS CT MONTEREY CA 93940 CONSTRUCTION 2770122 3 516486 4348097 651693 4864583 SHELTER AND CLINIC FEES 624200 809285 809285 EDUCATION 611600 44800 44800 BEHAVIOR TRAINING 611600 42288 42288 896373 243655 243655 0 0 49810 14464 35346 35346 35346 0 8400 516486 210685 -202285 -202285 0 424169 423233 936 936 ANIMAL SHELTER FOR CITIES 624200 288867 288867 288867 6127475 1220586 42306 0 0 0 0 367022 183511 73404 110107 0 2429161 1960510 392714 75937 3460 3460 436079 382639 46182 7258 197715 159070 25598 13047 0 0 35507 35507 0 132100 132100 42015 42015 152889 94467 23306 35116 103428 26308 230 76890 645701 597123 15482 33096 0 0 302846 265658 35149 2039 71404 71146 129 129 0 22945 21036 1382 527 177560 149754 26502 1304 0 747494 701624 40095 5775 41025 30914 8839 1272 COLLABORATIONS 31473 31473 Postage and Shipping 36843 25576 -113 11380 Printing and Publications 130253 114084 2433 13736 ANIMAL EXP VARIOUS 269884 269884 0 360542 -360542 6376804 5445319 411772 519713 982560 477784 366954 327940 2586557 2657440 120527 37504 0 0 0 34411 35347 58053 59826 22985731 3467018 14532811 19518713 4859303 5881153 1373859 1000453 0 0 5326788 1863316 30241823 31859476 1087331 507347 16600 40625 4489536 6436050 150000 150000 5743467 7134022 X 22017012 22124620 1800182 1919672 681162 681162 24498356 24725454 30241823 31859476 X -249329 487594 2038 13468 X false true X true false X 7004116 4143254 4690061 4802166 4811237 25450834 0 0 7004116 4143254 4690061 4802166 4811237 25450834 458549 24992285 293489 257737 221994 213361 243655 1230236 15161 44657 43412 3304 106534 25985 35346 61331 26848935 0.93080 0.94700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 250 250 6375618 6375868 468793 117198 false 382965 414984 444231 468793 1710973 2566460 550 100 100 250 1000 95741 103746 111058 117198 427743 641615 500 100 100 250 950 698498 50100 68990 -34185 8157 843616 743607 100 -4687 -31405 9117 698498 634931 500 117170 8994 743607 593983 49479 8531 634931 -134410 7869 593983 593983 1.00000 true false false 765452 765452 8751826 863613 7888213 11354502 1764435 9590067 1796375 809689 986686 317576 29281 288295 19518713 OTHER SECURITIES 276453 F TRUST RECEIVABLE 707922 SUPPLIES 98908 PLEDGES RECEIVABLE-NON-CURRENT 250191 GRANTS RECEIVABLE - NON-CURRENT ENDOWMENT COMMUNITY FOUNDATION 775246 CONSTRUCTION IN PROGRESS 31049 1863316 RETIREMENT PAYABLE 150000 150000 X 7318517 487594 68271 635177 1191042 6127475 6127475 7064746 66233 621709 687942 6376804 6376804 Part XII, Line 2d Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENTS EXPENSE $184012 IN KIND BENEFIT SHOP $423233 COSTS RELATED TO BEQUEATHED PROPERTY $14464 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENTS EXPENSE $184012 CHANGE IN VALUE CHARITABLE REMAINDER TRU $13468 BENEFIT SHOP COGS $423233 COSTS RELATED TO BEQUEATHED PROPERTY $14464 Part X 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 SUBKECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. Part V, Line 4 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. X X X X X X true GRIZZARD COM 229 PEACHTREE ATLANTA GA 30303 DIRECT MAIL true 392174 132100 260074 392174 132100 260074 CA WILD CELEBRATION 187118 178718 8400 85932 TELETHON 164138 164138 60623 2 173630 173630 64130 524886 516486 8400 210685 210685 -202285 X X X false true false false false false false false false false GARY TISCORNIA 235519 29320 264839 X 424169 SALES REVENUE X 26 23657 FMV X 6 119040 SALES REVENUE X AUCTION ITEMS 26673 AUCTION SALES X FOOD & SUPPLIES 500 31481 DONOR VALUE 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 XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases CHANGE IN VALUE OF CHARITABLE TRUSTS = $13468 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available An excerpt of the audited financials are published in the Winter/Spring edition of the SPCA Newsletter and are also available to the public on request. The SPCA Tax Forms are available on the Charity Navigator website and upon request. There is a link to the Charity Navigator on the SPCA's website. Form 990, Part VI, Line 15b 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 (hereinafter the SPCA) 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 for "Key Employees" or "Disqualified Persons" and the "Top Management" of the SPCA as defined by the Internal Revenue Code.For purposes of determining the appropriateness of the salary paid to each individual for income tax purposes, the Executive Committee understands that the SPCA's actions must "satisfy the rebuttable presumption requirements in the immediate sanction rules" of the IRC. This means that, with respect to any disqualified person (i.e., any person who was in a position to exercise substantial influence over the affairs of the SPCA within the past five years), the following three requirements must be met in order for compensation to be presumed to be reasonable and transfers of property or the right to use property is presumed to be at fair market value. The requirements are:1)The compensation arrangement must be approved in advance by an authorized body of the applicable tax-exempt organization, which is composed of individuals who do not have a conflict of interest concerning the transaction;2)Prior to making its determination, the authorized body obtained and relied upon appropriate data as to comparability; and3)The authorized body adequately and timely documented the basis for its determination concurrently with making that determination.The documentation of the authorized body should include the terms of the transaction and the date of its approval, the members of the authorized body present during the debate and vote on the transaction, the comparability data obtained and relied upon, the actions of any members of the authorized body having a conflict of interest, and documentation of the basis for the determination.In meeting the requirements of the IRC, requirement number 1 is satisfied by the approval of salaries by the Executive Committee, sitting without the Executive Director (who sits without vote regardless). In satisfying requirement number 2, 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 Manager- 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.In satisfying requirement number 3, the Executive Committee documents its determination using IRC Section 4958 "Rebuttable Presumption Checklist - Compensation". Form 990, Part VI, Line 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Compensation review and approval process for the Executive Director and Top Management of the SPCA is described in Line 15b below. Form 990, Part VI, Line 12c 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 on subjects related to the conflict of interest. Form 990, Part VI, Line 11b 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 a 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 III, Line 4d Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: OPERATE A WILDLIFE RESCUE AND REHABILITATION CENTER, RESCUING THOUSANDS OF INJURED AND ORPHANED WILD ANIMALS EVERY YEAR. OTHER PROGRAM SERVICES 5: PROVIDE HIGH-QUALITY, LOW-COST TRAINING SERVICES FOR DOGS IN OUR COMMUNITY TO HELP KEEP PETS WITH THEIR FAMILIES. OTHER PROGRAM SERVICES 6: PROVIDE ANIMAL CAMPS DURING THE SUMMER AND SCHOOL YEAR, OFFERING HUMANE EDUCATION FOR HUNDREDS OF CHILDREN.