2013-03-27T17:27:36-07:00 2012-06-30 Hayashi & Wayland CPAs 1188 Padre Drive Suite 101 Salinas CA 93901 990 2011-07-01 941167409 SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS FOR MONTEREY COUNTY SOCI 8313732631 PO BOX 3058 MONTEREY CA 93942 SHERRIE MCCULLOUGH 2013-03-27 true Mike Nolan 8317596300 2011 2016-02-25 16:41:14Z GARY TISCORNIA PO BOX 3058 MONTEREY CA 93942 6648237 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. 20 20 86 350 0 4690061 4776192 612812 715120 221994 213361 413422 346575 5938289 6051248 0 0 2990715 3245604 118826 136653 501329 2190140 2482374 5299681 5864631 638608 186617 26060618 30241823 1885421 5743467 24175197 24498356 X THE SPCA FOR MONTEREY COUNTY'S MISSION IS TO ASSURE COMPASSIONATE AND HUMANE TREATMENT OF ALL ANIMALS IN OUR COMMUNITY. THE SPCA'S DOORS ARE OPEN TO ALL ANIMALS IN NEED FROM DOGS AND CATS TO HORSES, WILDLIFE, EXOTIC PETS, AND MORE. THEY SHELTER HOMELESS, NEGLECTED, AND ABUSED PETS AND LIVESTOCK, AND PROVIDE HUMANE EDUCATION, LOW-COST SPAY AND NEUTER SURGERIES, AND COUNTLESS OTHER SERVICES TO THE COMMUNITY. THEY ARE THE LOCAL AGENCY YOU CALL TO INVESTIGATE ANIMAL CRUELTY, RESCUE AND REHABILITATE INJURED WILDLIFE, PROVIDE ANIMAL RESCUES DURING DISASTERS, AID DOMESTIC ANIMALS IN DISTRESS, AND SO MUCH MORE. LEARN MORE AT WWW.SPCAMC.ORG. false false 3162861 356633 OPERATE AN ANIMAL SHELTER PROVIDING RESCUE, SHELTERING, AND ADOPTION OF PETS AND LIVESTOCK. THE SPCA'S DOORS ARE OPEN TO ALL ANIMALS IN NEED. 697386 6415 OPERATE A WILDLIFE RESCUE AND REHABILITATION CENTER, RESCUING THOUSANDS OF INJURED AND ORPHANED WILD ANIMALS EVERY YEAR. 680149 313451 OPERATE A VETERINARY CLINIC PROVIDING LOW-COST SPAY AND NEUTER SURGERIES AND VACCINATIONS. 397907 300 4938303 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 31 0 true 86 true false false false false false false false false true true true 0 false false false true false false false false false false false X 20 20 false false false false false false false true true false false false true true true true true true true true true true CA X X X JOAN CLAY 8313732631 1002 MONTEREY-SALINAS HIGHWAY SALINAS CA 93908 BRENDA SULLIVAN 1.00 X 0 0 0 ANNE FITZPATRICK 1.00 X 0 0 0 JOAN MCKEE 1.00 X 0 0 0 GAIL GRIGGS 1.00 X 0 0 0 CHRIS STEINBRUNER 1.00 X 0 0 0 ADRIANA HAYWARD 1.00 X 0 0 0 JANET TAGUE 1.00 X 0 0 0 CARLOTTA MELLON 1.00 X 0 0 0 ANITA DUNSAY 1.00 X 0 0 0 GERY GREY 1.00 X 0 0 0 LARAINE SANFORD 1.00 X X 0 0 0 LEE COX 1.00 X X 0 0 0 SUSAN CREVELING 1.00 X 0 0 0 BARBARA BABCOCK 1.00 X 0 0 0 SHERRIE MCCULLOUGH 1.00 X X 0 0 0 LOIS MAYOL 1.00 X 0 0 0 CONSTANCE MURRAY 1.00 X 0 0 0 RUSSELL HAYS 1.00 X 0 0 0 DIANE MALL LE TOWT 1.00 X 0 0 0 G ROBERT EVANS 1.00 X 0 0 0 JOAN CLAY 40.00 X 93862 0 18512 GARY TISCORNIA 40.00 X 217006 0 58472 CAROL IIDA 40.00 X 111248 0 9731 SUSAN KOZA 40.00 X 98106 0 13330 ELISABETH HOEFLER 40.00 X 96806 0 8756 617028 108801 2 false true false NOVA PARTNERS 855 EL CAMINO REAL 307 PALO ALTO CA 94301 CONSTRUCTION MGMT 174180 GRIZZARD COMMUNICATION GROUP 110 N MARYLAND AVE GLENDALE CA 91206 FUNDRAISING 127886 BLACH CONSTRUCTION 8 HARRIS CT MONTEREY CA 93940 CONSTRUCTION 3193911 3 330393 4445799 634151 4776192 SHELTER AND CLINIC FEES 624200 676799 676799 EDUCATION 611600 8700 8700 BEHAVIOR TRAINING 611600 29621 29621 715120 213361 213361 0 0 45974 19989 25985 25985 25985 0 169041 330393 165737 3304 3304 0 412928 411263 1665 1665 ANIMAL SHELTER FOR CITIES 624200 315621 315621 315621 6051248 1056726 218330 0 0 0 0 380803 190402 76160 114241 0 2265428 1750169 392961 122298 42895 42895 370592 319090 44130 7372 185886 142667 26942 16277 0 0 34464 330 34134 0 136653 136653 50491 50491 132794 98810 31783 2201 80866 29946 8507 42413 656370 618150 14805 23415 0 0 262099 218019 41071 3009 58249 57824 271 154 0 25968 23234 1084 1650 37098 37098 0 592943 547095 44577 1271 39743 29503 8546 1694 COLLABORATIONS 36713 36713 Postage and Shipping 38987 27842 378 10767 Printing and Publications 134299 115022 1363 17914 ANIMAL EXP VARIOUS 298290 298290 3000 398099 -395099 5864631 4938303 424999 501329 462336 982560 55978 366954 3011729 2586557 72288 120527 0 0 0 32746 34411 56428 58053 17289299 2756488 10560585 14532811 5651609 4859303 1229597 1373859 0 0 4927322 5326788 26060618 30241823 974619 1087331 5700 16600 755102 4489536 150000 150000 1885421 5743467 X 22260005 22017012 1915192 1800182 681162 24175197 24498356 26060618 30241823 X 186617 136542 X false true true X false false X 3995645 7004116 4143254 4690061 4802166 24635242 1252873 108764 510985 1005769 1089727 3968118 0 0 0 5248518 7112880 4654239 5695830 5891893 28603360 0 0 28603360 392878 293489 257737 221994 213361 1379459 0 392878 293489 257737 221994 213361 1379459 0 0 5641396 7406369 4911976 5917824 6105254 29982819 0.95400 0.94670 0.04600 0.05330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 100 100 5884520 5884620 444231 111058 false 382965 414984 444231 1242180 1863270 550 100 100 750 95741 103746 111058 310545 465818 500 100 100 700 743607 100 -4687 -31405 9117 761308 634931 500 117170 8994 743607 593983 49479 8531 634931 1.00000 true false false 765452 765452 8751826 638603 8113223 6104721 1406764 4697957 1349724 692426 657298 317576 18695 298881 14532811 OTHER SECURITIES 573502 F TRUST RECEIVABLE 694454 SUPPLIES 122708 PLEDGES RECEIVABLE-NON-CURRENT 700135 GRANTS RECEIVABLE - NON-CURRENT 45000 ENDOWMENT COMMUNITY FOUNDATION 698498 CONSTRUCTION IN PROGRESS 2908074 5326788 RETIREMENT PAYABLE 150000 150000 6051248 5864631 186617 -305987 2906 439623 136542 323159 6802824 -305987 39275 1018288 751576 6051248 6051248 6479665 36369 578665 615034 5864631 5864631 Part X Part X : FIN48 Footnote THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED NEW GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION ADOPTED THIS NEW GUIDANCE FOR THE YEAR ENDING JUNE 30, 2010. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2007. Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENTS EXPENSE $165737 IN KIND COGS $412928 Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 CHANGE IN VALUE CHARITABLE REMAINDER TRU $28360 SPECIAL EVENTS EXPENSE $165737 IN KIND BENEFIT SHOP $412928 BENEFIT SHOP SALES $412928 GAIN ON BENEFIT SHOP SALES $-1665 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances CHANGE IN VALUE OF CHARITABLE TRUSTS $28360 BENEFIT SHOP ACTIVITY $411263 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 SCPCA 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 110 N MARYLAND GLENDALE CA 91206 DIRECT MAIL false 385779 136653 249126 385779 136653 249126 CA TELETHON 182022 182022 59665 WILD CELEBRATION 164893 148371 16522 54693 3 150017 150017 49722 496932 330393 166539 164080 164080 2459 X X X false true false false false false false false false false GARY TISCORNIA 217006 20000 38472 275478 X 412928 SALES REVENUE X 10014 FMV X 7 197311 SALES REVENUE X FOOD & SUPPLIES 13898 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 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 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 11 Form 990, Part VI, Line 11: 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.