2026-09-21T10:55:55-05:00 2025-12-31 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2025-01-01 042103597 MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS MASS 6175227400 350 SOUTH HUNTINGTON AVENUE BOSTON MA 021304803 TODD M MCCANN CHIEF FINANCIAL OFFICER 6175227400 2026-09-16 1 CHARLES J WEBB CPA P01584539 5083669100 2026-09-16 2025 TODD M MCCANN 350 SOUTH HUNTINGTON AVENUE BOSTON MA 021304803 189505556 0 X WWW.MSPCA.ORG X 1868 MA PROTECT ANIMALS, RELIEVE THEIR SUFFERING, ADVANCE THEIR HEALTH & WELFARE AND PREVENT CRUELTY. 20 19 1139 1104 0 0 46543205 42780808 90858111 99830512 7476740 9898223 -35562 -122128 144842494 152387415 2653693 2614720 0 0 84157983 92644712 839991 673657 5859147 37867168 41563566 125518835 137496655 19323659 14890760 252242657 293468375 36677111 47590258 215565546 245878117 X THE MISSION OF THE MSPCA IS TO PROTECT ANIMALS, RELIEVE THEIR SUFFERING, ADVANCE THEIR HEALTH AND WELFARE, PREVENT CRUELTY AND WORK FOR A JUST AND COMPASSIONATE SOCIETY. 0 0 95993093 2142964 97536261 ANGELL ANIMAL MEDICAL CENTERS IN BOSTON, WALTHAM, THE LOW-INCOME VETERINARY CLINICS IN BOSTON, METHUEN AND THE CAPE AND THE LOW INCOME AND VETERINARY TECHNICIAN TRAINING PROGRAM LOCATED AT ESSEX NORTH SHORE AGRICULTURAL & TECHNICAL SCHOOL IN DANVERS, MASSACHUSETTS HAD MORE THAN 117,000 VISITS IN 2025. OF THOSE, 31,300 RECEIVED EMERGENCY CARE. ANGELL'S MORE THAN 155 DOCTORS, INCLUDING 46 BOARD-CERTIFIED SPECIALISTS, WORK AS A TEAM TO DELIVER HIGH QUALITY GENERAL WELLNESS, EMERGENCY AND SPECIALITY CARE. IN 2025, ORGANIZATION WIDE, MSPCA STERILIZED MORE THAN 12,100 DOGS, CATS AND SMALL ANIMALS. ANGELL'S BOSTON LOCATION HAS EARNED THE ACCREDITATION OF THE AMERICAN ANIMAL HOSPITAL ASSOCIATION. ANGELL'S BOSTON AND WALTHAM LOCATIONS ARE OPEN FOR EMERGENCIES 24 HOURS OF EVERY DAY OF THE YEAR. PET OWNERS WHO CANNOT AFFORD ROUTINE OR EMERGENCY CARE FOR THEIR COMPANION ANIMALS MAY APPLY TO THE CARTER J. LUKE PET CARE ASSISTANCE FUND FOR FINANCIAL AID. 22385611 471755 2294251 EACH YEAR OUR FOUR ANIMAL CARE AND ADOPTION CENTERS TAKE IN THOUSANDS OF HOMELESS ANIMALS INCLUDING CATS, DOGS, RABBITS, BIRDS, REPTILES, HORSES, GOATS, SHEEP, COWS, PIGS, VARIOUS FARM BIRDS, GUINEA PIGS, FERRETS, HAMSTERS, GERBILS, MICE AND RATS. IN 2025, A TOTAL OF 11,573 ANIMALS FOUND HOMES THROUGH ADOPTION, TRANSFERS TO OTHER ORGANIZATIONS, REUNITING PETS WITH THEIR OWNERS AND SURRENDER PREVENTION PROGRAMS. OUR NETWORK OF VOLUNTEERS HELPS US PROVIDE INDIVIDUAL ATTENTION TO EVERY ANIMAL IN OUR CARE. 1,251 ANIMALS WHO NEEDED EXTRA TIME TO HEAL WENT THROUGH OUR FOSTER CARE PROGRAM AND 1,104 VOLUNTEERS DONATED 91,311 HOURS TO HELP WITH ANIMAL CARE, SPECIAL EVENTS AND OFFICE WORK. OUR BEHAVIOR PROGRAM PROVIDED MORE THAN 4,000 PET OWNERS WITH TRAINING, AGILITY CLASSES, AND INDIVIDUAL BEHAVIOR CONSULTATIONS FOR THEIR ANIMALS. 2,207 CHILDREN AND ADULTS PARTICIPATED IN HUMANE EDUCATION PROGRAMS AT EACH OF OUR ADOPTION CENTERS, INCLUDING SUMMER CAMP, READING PROGRAMS AND JUNIOR VOLUNTEER PROGRAMS. A TOTAL 11,181 ANIMALS IN UNDERSERVED COMMUNITIES WERE STERILIZED THROUGH OUR LOW COST SPAY/NEUTER PROGRAM AND A TOTAL OF 15,634 ANIMALS RECEIVED SUBSIDIZED MEDICAL CARE TREATMENTS AT OUR COMMUNITY WELLNESS CLINICS.IN ADDITION TO FINDING HOMES FOR HOMELESS ANIMALS, OUR ADOPTION CENTERS STRIVE TO PROVIDE THEIR SURROUNDING COMMUNITIES WITH ANIMAL-RELATED INFORMATION AND ASSISTANCE IN ORDER TO HELP CREATE A MORE COMPASSIONATE SOCIETY. DURING 2025: 3,268 ANIMALS RECEIVED END OF LIFE CARE THROUGH OUR PET LOSS SERVICE, INCLUDING 51 BURIALS AT HILLSIDE ACRE PET CEMETERY132 FARM ANIMALS BENEFITED BY OUR EQUINE OUTREACH PROGRAM AT NEVINS FARM THAT PROVIDES TEMPORARY FINANCIAL AID TO FARM ANIMALS AND EQUINE OWNERS STRUGGLING TO PROVIDE CARE DURING A TEMPORARY FINANCIAL HARDSHIP OVER 3.6 MILLION PET MEALS PROVIDED TO NEEDY FAMILIES THROUGH OUR COMMUNITY OUTREACH SERVICES4,858 ANIMALS TRANSPORTED FROM THE SOUTH TO MASSACHUSETTS AS PART OF OUR RELOCATION PROGRAM6,246 NEW ANIMALS MET BY OUR COMMUNITY OUTREACH TEAMS 1634916 OUR MSPCA LAW ENFORCEMENT OFFICERS, FULLY COMMISSIONED BY THE COMMONWEALTH OF MASSACHUSETTS, MEET A HOST OF CHALLENGES EVERY DAY IN THEIR QUEST TO MAKE THIS A BETTER WORLD FOR ANIMALS. DURING 2025, OUR LAW ENFORCEMENT OFFICERS POSITIVELY IMPACTED 16,939 ANIMALS VIA MSPCA-ANGELL LAW ENFORCEMENT INTERVENTIONS, INVESTIGATED 400 COMPLAINT OF ALLEGED ANIMAL ABUSE OR NEGLECT, PLACED SURRENDERS ANDRESCUES LINKED TO CASES INTO PROTECTIVE CARE, AND PROMOTED ANIMAL PROTECTION LAW EDUCATION AMONGST MEMBERS OF THE PUBLIC, LOCAL POLICE DEPARTMENTS, AND OTHER ANIMAL CONTROL OFFICERS THROUGHOUT MASSACHUSETTS. DURING 2025, OUR LAW ENFORECEMENT TEAM ISSUED 402 EDUCATIONAL ADVISORIES AIMED AT IMPROVING CONDITIONS FOR ANIMALS AND KEEPING PETS WITH FAMILIES WHEN APPROPRIATE, RECEIVED 2,334 CALLS THROUGH DISPATCH THAT RESULTED IN 714 NEW COMPLAINTS INVESTIGATED BY OUR OFFICERS AND ANIMAL CRUELTY CHARGES FILED IN 27 CASES AND EXECUTED 23 SEARCH WARRANTS, RESULTING IN 839 ANIMALS SEIZED OR SURRENDERED THROUGH LAW ENFORCEMENT. 120013620 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 119 0 1 1139 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 X 20 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AK AZ AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MS MO NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VI WA WV WI MN NV X X X TODD MCCANN VPCFO 6175227400 350 SOUTH HUNTINGTON AVENUE BOSTON MA 021304803 JUDITH MALONE DIRECTOR, CHAIR 4.00 X X 0 0 0 ELISSA FLYNN-POPPEY DIRECTOR 2.00 X 0 0 0 KAREN ROSES DIRECTOR 2.00 X 0 0 0 CONSTANCE NOBLE DIRECTOR 4.00 X 0 0 0 TRACI LOGAN DIRECTOR 2.00 X 0 0 0 NEAL LITVACK CHIEF EXECUTIVE OFFICER 40.00 X X 710846 0 35238 CHARLENE ALLEN DIRECTOR 2.00 X 0 0 0 DALE BEARDEN DIRECTOR 2.00 X 0 0 0 MICHELE GOUGEON DIRECTOR, VICE CHAIR, TREASURER 2.00 X 0 0 0 ERNIE HERRMAN DIRECTOR 2.00 X 0 0 0 JANE JAMIESON DIRECTOR 4.00 X 0 0 0 ELLEN WILSON DIRECTOR 2.00 X 0 0 0 CHRISTINA LARSON DIRECTOR, CHAIR 4.00 X 0 0 0 DR KEITH RICHTER DIRECTOR 2.00 X 0 0 0 GLENN SHAPIRO DIRECTOR 2.00 X 0 0 0 TOM LOUGH DIRECTOR 2.00 X 0 0 0 BETSY POHL DIRECTOR 4.00 X 0 0 0 MAX BAZERMAN DIRECTOR 2.00 X 0 0 0 DR MAC CREIGHTON DIRECTOR 2.00 X 0 0 0 NAOMI LENANE DIRECTOR 2.00 X 0 0 0 SUSAN ROWELL VP OF DEVELOPMENT 40.00 X 277694 0 2045 KATHLEEN COLLINS SVP/COO/DIR SPEC PROJ 40.00 X 496748 0 35166 TODD M MCCANN VP/CFO 40.00 X 307618 0 15310 KARA HOLMQUIST CLERK 40.00 X 146203 0 10498 DR ANN MARIE GREENLEAF CHIEF OF STAFF 40.00 X 406823 0 63596 MICHAEL TRAVIS CHIEF DEVELOPMENT OFFICER 40.00 X 86213 0 5170 MICHAEL KEILEY VP OF ANIMAL PROTECTION 40.00 X 224521 0 56190 DR RUTH A VAN HATTEN RADIOLOGIST 40.00 X 514729 0 60510 DR MAUREEN CARROLL INTERNAL MEDICINE VET 40.00 X 407250 0 34620 DR NICHOLAS TROUT SURGEON 40.00 X 529725 0 65346 DR JENNIFER PETERSON-LEVITT SURGEON 40.00 X 436772 0 63041 DR SUSAN A CASALE SURGEON 40.00 X 514811 0 15520 5059953 0 462250 186 0 1 0 TIMBERLINE CONSTRUCTION 300 PINE STREET CANTON MA 02021 CONTRACTOR 2767902 DAVINCI DIRECT 3 VILLAGE GREEN PLYMOUTH MA 02360 DIRECT MAIL PROFESSIONAL 811876 SANKY COMMUNICATIONS INC 360 W 31ST STREET FLOOR 6 NEW YORK NY 10001 DIRECT MAIL PROFESSIONAL 807771 DELLBROOK 15 RESEARCH RD EAST FALMOUTH MA 02536 CONSTRUCTION CONTRACTOR 799926 NX2 SERVICES LLC PO BOX 541053 WALTHAM MA 02454 CLEANING SERVICES 710094 15 752042 42028766 3246675 42780808 HEALTH & HOSPITAL SVCS. 541940 97536261 97536261 FARM, CEMETERY & OTHER 812910 2294251 2294251 99830512 1307085 1307085 45355910 36764772 8591138 8591138 8591138 224041 752042 350444 -126403 -126403 7200 2925 4275 4275 152387415 99830512 0 9776095 48100 48100 2471620 2471620 95000 95000 2979886 1280170 1328592 371124 71133686 64771921 4908938 1452827 2987701 2650244 264381 73076 10385933 9212856 919050 254027 5157506 4574973 456387 126146 121472 31367 62649 27456 125000 125000 2000 2000 673657 673657 549615 549615 4663171 2854916 998414 809841 325620 5157 133747 186716 1765866 1240076 134747 391043 355643 161999 119208 74436 4231835 3590659 613231 27945 375980 352731 8062 15187 195223 165539 28495 1189 692202 650147 40055 2000 4035420 3691324 315894 28202 1295255 1066712 209896 18647 SUPPLIES 14371896 14367871 3974 51 BANK FEES/CREDIT CARD P 3020770 2780432 40938 199400 PRINTING/PUBLICATIONS 515157 7714 102289 405154 EQUIPMENT RENTALS 58137 34224 23913 4863304 3905868 236413 721023 137496655 120013620 11623888 5859147 X 4346166 6918147 1342885 3445134 420306 580379 411012 467122 2575787 3108106 125970643 56015797 68078114 69954846 33830404 32700997 139458638 162071550 1779345 14222094 252242657 293468375 9200855 8405261 492542 674567 15959167 15080219 2700296 2607332 8324251 20822879 36677111 47590258 X 137569476 157491553 77996070 88386564 215565546 245878117 252242657 293468375 X 14890760 13918419 1503392 X 0 1 X 1 0 X 21229173 23289940 38001534 48106110 46027483 176654240 21229173 23289940 38001534 48106110 46027483 176654240 11208961 165445279 529889 503755 716543 1293696 1307085 4350968 29375 230567 113436 306304 231241 910923 181916131 411878932 0.90950 0.89370 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SPECIAL EVENT AND GAMING INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 174716 163381 338097 137158556 137496653 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 359355 315353 342366 338097 1355171 250000 250000 250000 250000 1000000 1500000 190875 168034 179870 174716 713495 72342900 137652 9136673 2056558 79560667 60252001 7179270 6889177 1977548 72342900 56038475 101709 6032125 1920308 60252001 65032681 891130 -8092507 1792829 56038475 60247831 190202 6293116 1698468 65032681 0.77120 0.22880 1 1 1 1359310 1359310 68532509 30053460 38479049 30354044 6150099 24203945 23632992 18244156 5388836 2091788 1568082 523706 69954846 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 17575388 F HEDGE FUNDS 27210689 F PRIVATE INVESTMENTS 32729238 F OTHER NON-PUBLICLY TRADED INVESTMENTS 73712523 F BOND FUNDS 10843712 F 162071550 ACCRUED PENSION COST 1246797 OTHER LIABILITY 168161 POST RETIREMENT BENEFITS 4358354 CHARITABLE GIFT ANNUITIES 842380 DUE TO RELATED SOCIETY 301700 OPERATING LEASE LIABILITY 13905487 20822879 X 166898360 15450919 1757000 324261 17532180 149366180 549615 2471620 3021235 152387415 136585789 1757000 353369 2110369 134475420 549615 2471620 3021235 137496655 PART V, LINE 4: ENDOWMENT FUNDS ARE INTENDED TO PROVIDE A SOURCE OF INCOME TO SUPPORT VARIOUS PROGRAMS AT THE MSPCA. PART X, LINE 2: THE SOCIETY ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES ASSESSED, IF ANY, ARE ACCRUED AS INCOME TAX EXPENSE. THE SOCIETY HAS IDENTIFIED ITS TAX STATUS AS A TAX EXEMPT ENTITY AND ITS TREATMENT OF RELATED AND UNRELATED INCOME AS ITS ONLY SIGNIFICANT TAX POSITIONS AND HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE SOCIETY'S INFORMATION AND TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 350,444. GAMING EXPENSES 2,925. CURRENT YEAR IMPACT OF CHANGE IN PENSION OBLIGATIONS -29,108. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE NETTED WITH REVENUES 2,471,620. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 350,444. GAMING EXPENSES 2,925. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL ASSISTANCE NETTED WITH REVENUES 2,471,620. 1 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION ANIMAL WELFARE GRANTS 95000 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 59772426 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 INVESTMENTS 1018591 0 0 0 0 0 0 60886017 0 60886017 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM ANIMAL WELFARE IN TURKEY 95000 WIRE TRANSFER 0 0 1 0 0 0 1 0 0 PART I, LINE 2: THE MSPCA RECEIVES ANNUAL FINANCIAL INFORMATION FROM GRANTEES AS WELL AS CORRESPONDENCE AS TO HOW THE GRANTED FUNDS WERE USED IN PREVIOUS YEARS. UPON REVIEW OF THE REPORTS, THE MSPCA CEO DETERMINES IF GRANT ASSISTANCE WILL BE PROVIDED. SCHEDULE F, PART IV, LINE 4: MSPCA IS NOT REQUIRED TO FILE FORM 8621 AS THE PRIVATE FOREIGN COMPANY (PFIC) RULES DO NOT APPLY TO TAX EXEMPT ORGANIZATIONS. X X X X X X 1 SANKY COMMUNICATIONS 368 NINTH AVENUE SUITE 12-102 NEW YORK NY 10001 DIRECT MAIL CAMPAIGN 0 5472840 712001 4760839 DAVINCI DIRECT INC 36 CORDAGE PARK CIRCLE SUITE 339 PLYMOUTH MA 02360 PROFESSIONAL FUNDRAISING 0 4305786 99532 4206254 9778626 811533 8967093 AL AK AZ 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 NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY AR RAISE THE WOOF GALA 816942 724718 92224 5000 100479 224584 DOGTOBERFEST 27324 27324 20381 1 131817 131817 976083 752042 224041 5000 100479 244965 350444 -126403 1 MICHAEL TRAVIS 350 SOUTH HUNTINGTON AVENUE BOSTON MA 02130 SCHEDULE G, PART I, LINE 2B, COLUMN (V) DURING THE YEAR ENDED DECEMBER 31, 2025, MSPCA REIMBURSED DAVINCI DIRECT, INC. $443,962 FOR MAILING LIST RENTAL, PRINTING, MAILING, AND POSTAGE COSTS. THIS AMOUNT WAS INVOICED BY DAVINCI DIRECT, INC. AND WAS IN ADDITION TO THE PROFESSIONAL FUNDRAISING FEES THAT HAVE BEEN REPORTED ON PART I, COLUMN V. 1 FOUR PAWS INTERNATIONAL INC 36 BROMFIELD STREET 410 BOSTON MA 02108 274352918 501 (C) 3 30000 0 ANIMAL WELFARE 1 0 FINANCIAL ASSISTANCE 6996 2471619 PART I, LINE 2: THE MSPCA REQUIRES THE GRANTEES TO PROVIDE A DETAILED LISTING OF EXPENSES IN A PROPOSAL WHICH THE GRANT IS TO SUPPORT. ONCE REVIEWED BY THE DIRECTOR OF APD (OR OTHER MEMBER OF SENIOR MANAGEMENT), FUNDS ARE ISSUED TO COVER EXPENSES. FUNDS ARE ISSUED ONCE INVOICES ARE RECEIVED BY THE MSPCA TO ENSURE THE GRANT IS BEING USED AS INDICATED. X X X X X X 1 0 0 1 0 0 0 1 0 NEAL LITVACK CHIEF EXECUTIVE OFFICER 702051 0 0 0 8795 0 17500 0 17738 0 746084 0 0 0 DR NICHOLAS TROUT SURGEON 372401 0 153760 0 3564 0 17500 0 47846 0 595071 0 0 0 DR RUTH A VAN HATTEN RADIOLOGIST 373183 0 139224 0 2322 0 17500 0 43010 0 575239 0 0 0 KATHLEEN COLLINS SVP/COO/DIR SPEC PROJ 375668 0 0 0 121080 0 14109 0 21057 0 531914 0 0 0 DR SUSAN A CASALE SURGEON 249466 0 263040 0 2305 0 15520 0 0 0 530331 0 0 0 DR JENNIFER PETERSON-LEVITT SURGEON 284583 0 151757 0 432 0 15086 0 47955 0 499813 0 0 0 DR ANN MARIE GREENLEAF CHIEF OF STAFF 403259 0 0 0 3564 0 17500 0 46096 0 470419 0 0 0 DR MAUREEN CARROLL INTERNAL MEDICINE VET 264532 0 141908 0 810 0 17500 0 17120 0 441870 0 0 0 TODD M MCCANN VP/CFO 306376 0 0 0 1242 0 15310 0 0 0 322928 0 0 0 MICHAEL KEILEY VP OF ANIMAL PROTECTION 223772 0 0 0 749 0 11644 0 44546 0 280711 0 0 0 SUSAN ROWELL VP OF DEVELOPMENT 45233 0 0 0 232461 0 1895 0 150 0 279739 0 0 0 KARA HOLMQUIST CLERK 144959 0 0 0 1244 0 7380 0 3118 0 156701 0 0 0 PART I, LINE 4A SUSAN ROWELL, VP OF DEVELOPMENT, RECEIVED SEVERANCE OF $232,337 IN 2025, REPORTED IN PART II, COLUMN (B)(III) KATHLEEN COLLINS, SVP/COO/DIRECTOR OF SPECIAL PROJECTS, RECEIEVED SEVERANCE OF $117,959 IN 2025, REPORTED IN PART II, COLUMN (B)(III) PART I, LINE 5 ANGELL ANIMAL MEDICAL CENTER HAS A VARIABLE COMPENSATION PROGRAM. THIS PROGRAM COMPENSATES CERTAIN VETERINARY STAFF WITH A BASE PAY AND A VARIABLE PORTION THAT IS BASED ON EACH EMPLOYEE'S REVENUE GENERATION AND COMPARISON TO SET GOALS. THE 5 HIGHEST COMPENSATED EMPLOYEES AS REPORTED ON FORM 990, PART VII, SECTION A ARE ALL VETERINARY STAFF AND WERE PART OF THIS COMPENSATION PLAN. PART I, LINE 7 BONUSES DETERMINED ON A DISCRETIONARY BASIS WERE GIVEN TO EMPLOYEES BASED ON PERFORMANCE AND TAKING ON ADDITIONAL RESPONSIBILITIES. A MA DEVELOPMENT FINANCE AGENCY 043431814 2017-09-28 5981424 REFUND 6/8/2016 ISSUE THAT WAS USED FOR MULTIPLE ENERGY EFFICIENCY PROJECTS. 0 0 0 B MA DEVELOPMENT FINANCE AGENCY 043431814 2019-11-15 7698672 REFUND MULTIPLE TAX EXEMPT/NOTE PAYABLE ISSUES. FINANCE CONSTRUCTION OF CCU 0 0 0 C MA DEVELOPMENT FINANCE AGENCY 043431814 2019-11-15 10718626 REFUND MULTIPLE TAX EXEMPT/NOTE PAYABLE ISSUES. FINANCE CONSTRUCTION OF CCU 0 0 0 A 5790275 5981424 64700 5916724 2017 1 0 1 1 B 370900 7727344 5686 54391 3934362 3732905 2021 1 0 1 1 C 3099435 10758544 7916 75727 5477692 5197209 2021 1 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 X 109 153090 FAIR MARKET VALUE X 32 645308 FAIR MARKET VALUE X 25 2021377 FAIR MARKET VALUE X 2 334376 FAIR MARKET VALUE X PET SUPPLIES 79 92524 FAIR MARKET VALUE 0 0 1 PART I, LINE 32B: MSPCA HAS ENTERED INTO AN AGREEMENT WITH CHARITABLE ADULT RIDES & SERVICES (CARS) TO OPERATE ITS VEHICLE DONATION PROGRAM AS PART OF A JOINT MARKETING VENTURE. CARS WILL ACT ON THE MSPCA'S BEHALF AND THAT CARS'S ACTIVITIES ARE COVERED BY THE AGREEMENT ARE SUBJECT TO THE MSPCA'S OVERSIGHT. ACCORDINGLY, MSPCA ACTIVELY MONITORS PROGRAM OPERATIONS AND HAS THE RIGHT TO REVIEW ALL CONTRACTS, ESTABLISH RULES OF CONDUCT,CHOOSE OR CHANGE PROGRAM OPERATORS, APPROVE OF OR CHANGE ALL ADVERTISING, AND EXAMINE THE PROGRAM'S BOOKS AND RECORDS. MSPCA WILL RECEIVE 80% OF NET PROCEEDS, AFTER TOWING, INTERNET ADVERTISING, ADMINISTRATION AND GENERAL SERVICES FEES ARE DEDUCTED. SCHEDULE M, PART I, COLUMN (B): LINE 6B IS THE NUMBER OF ITEMS CONTRIBUTED. LINE 9B IS THE NUMBER OF CONTRIBUTIONS. LINE 19B (FOOD INVENTORY) IS RECEIVED FROM NINETEEN CONTRIBUTORS. LINE 20 (DRUGS AND MEDICAL SUPPLIES) IS RECEIVED FROM TWO DONORS. LINE 25 (PET SUPPLIES) IS RECEIVED FROM SEVENTY NINE DONORS. FORM 990, PART VI, SECTION B, LINE 11B THE MSPCA FORM 990 IS PREPARED BY THE CFO AND REVIEWED BY THE PRESIDENT THEN SUBSEQUENTLY BY AN INDEPENDENT ACCOUNTING FIRM. THE FINAL DRAFT OF THE FORM 990 IS THEN PRESENTED TO THE AUDIT AND RISK MANAGEMENT COMMITTEE. THE BOARD OF DIRECTORS DELEGATED THE RESPONSIBILITY TO THE AUDIT AND RISK MANAGEMENT COMMITTEE TO REVIEW AND TAKE ACTION REGARDING THE FILING OF THE FORM 990. ONCE THE AUDIT AND RISK MANAGEMENT COMMITTEE APPROVES THE 990, IT IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES OF THE ORGANIZATION ARE SUBJECT TO AND MUST COMPLY WITH THE MSPCA CONFLICT OF INTEREST POLICY AND ACKNOWLEDGE THE SAME ON AN ANNUAL BASIS. PURSUANT TO THAT POLICY, DIRECTORS ARE REQUIRED TO DISCLOSE CONFLICTS TO THE CHAIRMAN OF THE BOARD OR THE APPROPRIATE BOARD COMMITTEE (E.G. A FINANCIAL CONFLICT WOULD BE ADDRESSED BY THE AUDIT AND RISK MANAGEMENT COMMITTEE) WHEN THEY BECOME AWARE OF A CONFLICT. IF THE CONFLICT INVOLVES AN OFFICER OR BOARD MEMBER, THAT INDIVIDUAL WOULD BE PROHIBITED FROM PARTICIPATING IN ANY VOTES OR DECISIONS REGARDING THE SITUATION. THE COMMITTEE WOULD THEN DETERMINE THE APPROPRIATE INVESTIGATION AND ACTION. FORM 990, PART VI, SECTION B, LINE 15A CHIEF EXECUTIVE OFFICER COMPENSATION IS REVIEWED ANNUALLY BY THE HUMAN RESOURCES AND COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. AN INDEPENDENT CONSULTANT IS UTILIZED TO COMPARE CEO COMPENSATION WITH THE MARKET FOR SIMILAR POSITIONS. THOSE RESULTS AND ADDITIONAL COMPENSATION DATA ARE REVIEWED BY THE HUMAN RESOURCES AND COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THIS COMMITTEE PRESENTS RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR APPROVAL. THERE IS CONTEMPORANEOUS DOCUMENTED SUBSTANTIATION OF THE DELIBERATION AND DECISION. CEO COMPENSATION IS DETERMINED AND APPROVED BY INDEPENDENT PERSONS. MSPCA HAS ANSWERED "NO" TO LINE 15B. COMPENSATION FOR OFFICERS AND KEY EMPLOYEES, OTHER THAN CEO, IS SET BY THE CHIEF EXECUTIVE OFFICER. AN INDEPENDENT CONSULTANT IS UTILIZED TO COMPARE COMPENSATION WITH MARKET RATES FOR SIMILAR POSITIONS. THE RESULTS OF THE INDEPENDENT CONSULTANT'S ANALYSIS ARE REVIEWED BY THE HUMAN RESOURCES AND COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS, WITH CONTEMPORANEOUS DOCUMENTED SUBSTANTIATION OF THE REVIEW. COMPENSATION DECISIONS ARE NOT SUBJECT TO A FORMAL VOTE BY THE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE MSPCA WILL FURNISH POLICY AND GOVERNING DOCUMENTS TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. FORM 990 (EXCLUDING 990-T) AND THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE SOCIETY'S WEBSITE. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF OUTSIDE MANAGED TRUSTS 1,532,500. CURRENT YEAR IMPACT OF CHANGE IN PENSION OBLIGATIONS -29,108. ADDITIONAL DISCLOSURE AS A CHARITABLE ORGANIZATION, MSPCA-ANGELL PROVIDES MEDICAL CARE FOR ABUSED AND HOMELESS ANIMALS, AS WELL AS ANIMALS WHOSE OWNERS NEED FINANCIAL ASSISTANCE IN ORDER TO MEET THEIR ANIMALS' MEDICAL NEEDS. IN 2025, MSPCA-ANGELL SPENT APPROXIMATELY $6,985,000 ON THOSE ANIMALS NEEDING SPECIAL SUPPORT. TRUSTS (4) BENEFIT THE MSPCA MA MSPCA 1 CHARITABLE REMAINDER ANNUITY TRUST (1) BENEFIT THE MSPCA MA MSPCA 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 ELEANOR F BROOKS TRUST S 132749 FAIR MARKET VALUE DOROTHY B HICKEY TRUST S 34740 FAIR MARKET VALUE FRANK E ANDERSON TRUST S 12416 FAIR MARKET VALUE GRACE P MEEKINS TRUST S 1300 FAIR MARKET VALUE