2013-11-13T18:51:12-06:00 2012-12-31 953680171 MCGOWAN GUNTERMANN 111 E VICTORIA ST 2ND FLOOR SANTA BARBARA CA 931012018 990 2012-01-01 951643377 SANTA BARBARA HUMANE SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS SANT 8059648326 5399 OVERPASS ROAD SANTA BARBARA CA 931112082 JAMES W HAMMOCK 8059648326 2013-11-08 1 CHRISLEY N REED CPA P00025230 8059629175 2012 2016-03-07 17:11:31Z JAMES W HAMMOCK 5399 OVERPASS ROAD SANTA BARBARA CA 931112082 2941047 0 X SBHUMANESOCIETY.ORG X 1887 CA THE ORGANIZATION IS DEDICATED TO THE WELFARE OF ALL ANIMALS IN SANTA BARBARA CALIFORNIA AND THE SURROUNDING AREA. 10 9 33 140 0 0 2211850 807211 573494 489259 367736 587761 94843 61938 3247923 1946169 28728 66868 0 0 1381180 1361795 0 0 77081 611249 621149 2021157 2049812 1226766 -103643 22927179 23160704 175604 157785 22751575 23002919 SANTA BARBARA HUMANE SOCIETY SERVES THE SANTA BARBARA AREA BY PROVIDING AN ANIMAL SHELTER, ANIMAL ADOPTION SERVICES, A SPAY AND NEUTER CLINIC, HUMANE EDUCATION CENTER, BOARDING KENNELS, LARGE ANIMAL HOLDING CENTER AND CORRAL, AND INSPECTION AND RESCUE SERVICES. 0 0 903591 137285 SHELTER & KENNEL SERVICES: FOUND HOMES FOR 234 UNWANTED ANIMALS, PERFORMED 45 PREMISES CHECKS FOR ADOPTION HOMES AND PROVIDED CARE FOR 1,938 ANIMALS WHILE THEIR OWNERS WERE AWAY. 487402 66868 197792 VETERINARY CLINIC SERVICES: TREATED 1,620 ANIMALS, PRIMARILY FOR SPAYING/ NEUTERING OF ANIMALS TO LIMIT THE NUMBER OF UNWANTED CATS OR DOGS. 212360 154182 OTHER PROGRAMS: EDUCATED THE PUBLIC BY PROVIDING TOURS OF THE SHELTER TO 139 PEOPLE, VISITED 200 CLASSROOMS, REACHING 4,328 STUDENTS, PERFORMED 21 PET THERAPY VISITS TO 900 PEOPLE, INVESTIGATED 29 ANIMAL WELFARE COMPLAINTS, AND PERFORMED 1,296 CREMATIONS. 1603353 1 1 0 0 0 0 0 0 0 1 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 21 0 1 33 1 0 0 0 0 0 1 1 0 0 0 0 X 10 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X SOCIETY OFFICE 8059644777 5399 OVERPASS RD SANTA BARBARA CA 93111 ALLEN GAINES 1.50 X X 0 0 0 TOM THOMPSON 16.00 X 6394 0 0 JAMES W HAMMOCK 1.50 X X 0 0 0 MAIA MOOK 1.50 X X 0 0 0 RUFUS JEFFRIS 1.50 X 0 0 0 ANN BAILEY 1.50 X 0 0 0 JAMES H TAYLOR 1.50 X X 0 0 0 ELI LEVINE 1.50 X 0 0 0 DON PATTERSON 1.50 X 0 0 0 TOM BENHAM 1.50 X 0 0 0 RANDY DOUGLAS 1.50 X 0 0 0 MARGARET LANGLE 40.00 X 101667 0 11459 108061 0 11459 1 0 0 0 0 128253 678958 807211 VETERINARY CLINIC 900099 197792 197792 BOARDING FEES 900099 136012 136012 CREMATORY INCOME 900099 113720 113720 OTHER FEES 900099 41735 41735 489259 724409 724409 61938 61938 858230 994878 -136648 -136648 -136648 1946169 489259 0 649699 66868 66868 113126 45250 50907 16969 957403 767697 167350 22356 194838 172880 19352 2606 96428 73601 19403 3424 54942 144 54798 59992 59992 8646 8646 72267 62910 9357 17922 16341 1581 86237 80009 6228 23693 18085 4767 841 MEDICATIONS 74481 74481 SUPPLIES 69345 58207 9367 1771 ANIMAL FOOD 37546 37546 MEMBERSHIP 29114 29114 86964 60696 26268 2049812 1603353 369378 77081 19345 13312 784093 57005 117058 267016 3770 17604 3450984 2009841 1504910 1441143 17413092 20796710 1291937 229933 1646786 484169 22927179 23160704 175604 157785 175604 157785 X 20396094 6713605 731867 4587381 1623614 11701933 22751575 23002919 22927179 23160704 X -103643 1359451 -1099145 94681 X X 0 1 X 1 0 X 1684147 1027875 358969 369679 807211 4247881 1684147 1027875 358969 369679 807211 4247881 24673 4223208 927510 891254 857982 831926 786347 4295019 8542900 2733436 0.49440 0.48440 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: FORM 990, SCHEDULE A PAGE 4 EXPLANATION OF UNUSUAL GRANTS: THE UNUSUAL GRANTS IN SCHEDULE A PAGE 4 CONSIST OF BEQUESTS OF CASH TOTALING $440,517 FOR 2011 AND $266,718 FOR 2010. ALL OF THESE WERE UNEXPECTED BY THE SOCIETY. SCHEDULE A, PART IV, LIST OF UNUSUAL GRANTS: BEQUEST DATE: 11/23/11 AMOUNT: 355941. BEQUEST DATE: 10/27/11 AMOUNT: 38361. BEQUEST DATE: 10/03/11 AMOUNT: 46215. BEQUEST DATE: 12/31/10 AMOUNT: 266718. CHARITABLE TRUST DATE: 03/01/10 AMOUNT: 10000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13986880 200000 1557515 803040 14941355 18261108 69184 927451 795996 18461747 16967455 1967044 673391 18261108 14416503 3224342 673390 16967455 18089888 -3059831 613554 14416503 0.00000 0.76780 0.23220 0 0 117917 117917 2497992 1287455 1210537 541523 433043 108480 293552 289343 4209 1441143 X 3400301 1359451 94681 1454132 1946169 0 1946169 2049812 0 2049812 0 2049812 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE SOCIETY PLANS TO LEAVE REINVESTED GAINS IN PERPETUITY UNLESS ALLOCATED FOR OTHER PURPOSES BY RESOLUTION OF THE BOARD. THE SOCIETY HAS A POLICY OF APPROPRIATING FOR MONTHLY DISTRIBUTION AN ANNUAL TOTAL OF 5% OF ITS ENDOWMENT FUND'S FAIR VALUE OF THE PRIOR CALENDAR YEAR-END PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTIONS ARE PLANNED. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE SOCIETY EVALUATES UNCERTAIN TAX POSITIONS, WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. AS OF DECEMBER 31, 2012, THE SOCIETY HAD NO UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL. THE SOCIETY FILES TAX RETURNS IN U.S. FEDERAL AND CALIFORNIA JURISDICTIONS. THE SOCIETY IS NO LONGER SUBJECT TO U.S. FEDERAL, AND STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS ENDING BEFORE 2009 AND 2008 RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN VALUE ON INTEREST IN TRUSTS 94,681. 1 CARE4PAWS INC PO BOX 60524 SANTA BARBARA CA 931600524 270207473 3 66868 COVER COSTS OF C.A.R.E.4PAWS, INC.'S EFFORTS TO PROVIDE YEAR-ROUND AFFORDABLE SPAY/NEUTER SURGERIES THROUGHOUT SANTA BARBARA COUNTY, CALIFORNIA 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE SOCIETY PREPARES A BUDGET FOR ASSISTANCE TO OTHER NON-PROFIT ORGANIZATIONS WHERE FUNDING WILL BE PROVIDED UNDER FUNDING AGREEMENTS. THE AGREEMENTS REQUIRE SUBMISSION OF INVOICES AND OTHER SUPPORT FOR REIMBURSEMENT REQUESTS UNDER THE ASSISTANCE AGREEMENT. THE SOCIETY MONITORS THE ASSISTANCE ACTIVITY FOR THE DURATION OF THE AGREEMENT TERM AND COMPARES THE PAYMENTS TO BUDGETED AMOUNTS. TOM THOMPSON HE IS A MEMBER ON THE BOARD OF DIRECTORS AND A VETERINARIAN 6394 VETERINARIAN SERVICES PAID AS INDEPENDENT CONTRACTOR. 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S BYLAWS PROVIDE FOR MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S BYLAWS PROVIDE THAT EACH MEMBER SHALL BE ENTITLED TO CAST ONE VOTE AT ANY MEETING OF THE MEMBERSHIP OR IN ANY REFERENDUM PROVIDED THAT HE OR SHE HAS BEEN A MEMBER IN GOOD STANDING FOR AT LEAST ONE MONTH PRIOR TO THE MEETING. NO PERSON SHALL BE ELIGIBLE FOR ELECTION AS A DIRECTOR WHO IS NOT A MEMBER IN GOOD STANDING AT THE TIME OF ELECTION. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION'S BOARD REVIEWED THE 990 AND APPROVED THE 990 VIA E-MAIL APPROVAL BEFORE FILING THE 990. FORM 990, PART VI, SECTION B, LINE 12C SANTA BARBARA HUMANE SOCIETY DOES HAVE A CONFLICT OF INTEREST POLICY. ALL BOARD MEMBERS, OFFICERS, DIRECTORS, TRUSTEES, COMMITTEE MEMBERS, STAFF AND VOLUNTEERS MUST COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM WHEN ELECTED, APPOINTED, OR HIRED AND EACH YEAR THEREAFTER. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS COMPENSATION COMMITTEE MEETS IN NOVEMBER OF EACH YEAR TO REVIEW THE EXECUTIVE DIRECTOR'S SALARY. THE PROCESS USED IS TO COMPARE OTHER EXECUTIVE DIRECTORS' PAY, PREVIOUS HISTORY OF COMPENSATION OF THE EXECUTIVE DIRECTOR OF THE SB HUMANE SOCIETY, AND EVALUATION OF THE EXECUTIVE DIRECTOR'S PERFORMANCE. THE COMPENSATION COMMITTEE THEN MAKES A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS IN NOVEMBER OF EACH YEAR. THE DECISION ON COMPENSATION (NOT THE PROCESS) IS RECORDED IN THE EXECUTIVE SESSION BOARD MEETING MINUTES. THE EXECUTIVE DIRECTOR IS NOT PRESENT DURING ANY OF THESE MEETINGS WHEN HIS OR HER COMPENSATION IS BEING DISCUSSED. ONE OF THE BOARD MEMBERS IS A VETERINARIAN AND PROVIDES VETERINARIAN SERVICES GENERALLY ONE DAY PER WEEK TO THE SOCIETY AND IS COMPENSATED FOR THOSE SERVICES BASED UPON DISCOUNTED CURRENT MARKET RATES. THE BOARD APPROVES THE RATE OF COMPENSATION IN THE BOARD MEMBER'S ABSENCE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: INCREASE IN VALUE OF INTEREST IN TRUSTS 94,681. RESPONSIBILITY OF THE ACCOUNTANT AND AUDITED FINANCIAL STATEMENTS FORM 990, PAGE 11, PART XI, LINE 2C THE AUDIT COMMITTEE MEETS EACH YEAR FOR THE FOLLOWING PROCESS: (1) REVIEW THE ENGAGEMENT LETTER PREPARED BY THE INDEPENDENT AUDITOR. (2) NEGOTIATE CHANGES OR MAKE RECOMMEND CHANGES. (3) AT THE NEXT AVAILABLE BOARD OF DIRECTORS MEETING, REPORT TO THE BOARD OF DIRECTORS ON ANY RECOMMENDED CHANGES. (4) APPROVE AND SIGN THE FINAL ENGAGEMENT LETTER. (5) SET THE INDEPENDENT AUDIT DATE WITH THE EXECUTIVE DIRECTOR. (6) REVIEW THE FINDINGS OF THE INDEPENDENT AUDIT ONCE COMPLETED. (7) DISCUSS FINDINGS WITH THE EXECUTIVE DIRECTOR AND/OR THE INDEPENDENT AUDITOR. (8) TAKE INDEPENDENT AUDIT TO NEXT SCHEDULED BOARD OF DIRECTORS MEETING FOR ACCEPTANCE (OR NOT) AND APPROVAL. (9) REVIEW MANAGEMENT REPRESENTATION LETTER AND REPORT TO THE BOARD OF DIRECTORS. EXECUTIVE COMMITTEE FORM 990, PART VI PER THE BYLAWS: THE HUMANE SOCIETY HAS AN EXECUTIVE COMMITTEE WHICH CONSISTS OF THE PRESIDENT, VICE-PRESIDENT, SECRETARY, TREASURER, AND ONE OTHER ELECTED BY THE DIRECTORS FROM THE BOARD MEMBERSHIP. THE EXECUTIVE COMMITTEE MAY ACT FOR THE BOARD OF DIRECTORS IN THE INTERIM BETWEEN REGULAR MEETINGS ONLY IN EMERGENCIES WHEN TIME IS OF THE ESSENCE. SUCH ACTION IS REPORTED TO THE BOARD AT ITS NEXT FOLLOWING MEETING FOR INCLUSION IN THE MINUTES. THE EXECUTIVE COMMITTEE MET ONCE IN 2012. PRIOR PERIOD ADJUSTMENTS FORM 990, PAGE 12, PART XI, LINE 8 NET ASSETS HAVE BEEN RESTATED AS OF DECEMBER 31,2011, BASED UPON MANAGEMENT'S INTERPRETATION OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES RELATED TO ENDOWMENT FUNDS HELD AT A COMMUNITY FOUNDATION WITH VARIANCE POWER AS WELL AS MANAGEMENT'S ESTIMATED FAIR VALUE OF OIL AND GAS INTERESTS. AS A RESULT, PERMANENTLY RESTRICTED NET ASSETS HAVE DECREASED BY $1,373,447 AND UNRESTRICTED NET ASSETS INCREASED BY $274,302. CHANGE IN ENDOWMENT FUNDS BEGINNING YEAR BALANCE FORM 990, SCHEDULE D, PAGE 2, PART V NET ASSETS HAVE BEEN RECLASSIFIED AS OF JANUARY 1, 2012, TO PROPERLY PRESENT THE ASSET CLASSIFICATION BASED UPON MANAGEMENT'S INTERPRETATION OF THE UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (UPMIFA). AS A RESULT THE BEGINNING YEAR BALANCE OF ENDWOMENT FUNDS DECREASED FROM $18,461,747 TO $13,986,880. A NET DECREASE OF $4,474,867.