2024-10-31T11:12:02-07:00 2023-12-31 461752277 Meredith CPAs PC 222 W Las Colinas Blvd Suite 1150E Irving TX 75039 990 2023-01-01 680008936 In Defense of Animals INDE 4154480048 1020 B Street San Rafael CA 94901 DANA MCGUFFIN CFO 2024-10-31 true true Karen Meredith P00065063 2144921986 2023 2024-10-15 13:58:12Z MARILYN KROPLICK MD 1020 B Street San Rafael CA 94901 3903857 false X www.IDAUSA.org X 1983 CA IN DEFENSE OF ANIMALS IS AN INTERNATIONAL ANIMAL PROTECTION ORGANIZATION DEDICATED TO ENDING THE EXPLOITATION AND ABUSE OF ANIMALS BY RAISING THE STATUS OF ANIMALS BEYOND THAT OF MERE PROPERTY, AND BY DEFENDING THEIR RIGHTS, WELFARE, AND HABITAT. 5 5 26 7 0 2293795 3807824 909 2701 2011618 90026 37331 2782 4343653 3903333 101000 109000 0 1378389 1458676 31304 34623 318884 1161076 1341161 2671769 2943460 1671884 959873 7722323 9086842 306027 407125 7416296 8679717 X IN ADDITION TO THE NARRATIVE IN PART 1, LINE 1, IDA'S EFFORTS INCLUDE EDUCATIONAL EVENTS, CRUELTY INVESTIGATIONS, BOYCOTTS, GRASSROOTS ACTIVISM, AND HANDS-ON RESCUE THROUGH OUR SANCTUARIES IN CALIFORNIA AND MISSISSIPPI. false false 1834709 4105627 IDA'S CAMPAIGNS AND PROGRAMS COVER ANIMALS AROUND THE WORLD, THROUGH INVESTIGATION, RESCUE AND REHABILITATION, PUBLIC EDUCATION, POLITICAL AND CONSUMER ADVOCACY, AND LITIGATION. FROM WORKING TO PROTECT THE RIGHTS OF AMERICA'S COMPANION ANIMALS, TO RESCUING ON CATALIA ISLAND, TO FIGHTING TO END THE HORRIFIC TRADE IN DOG MEAT IN KOREA, IDA'S CAMPAIGNS REACH FAR AND WIDE. SEE ADDITIONAL COMMENTS ON SCHEDULE O. 188399 2221 PROJECT HOPESINCE 1993, IDA'S HOPE ANIMAL SANCTUARY (HAS) HAS RESCUED, PROVIDED REFUGE, AND FOUGHT FOR JUSTICE FOR ABUSED ANIMALS IN RURAL MISSISSIPPI. IN A REGION DEVOID OF ANIMAL SHELTERS AND OTHER VITAL ANIMAL CONTROL SERVICES, THE ONGOING WORK OF HAS IS BEYOND CRITICAL IN PROVIDING HOPE FOR ANIMALS CONTINUING TO SUFFER IN AMERICA'S DEEP SOUTH. THE SANCTUARY HAS SAVED THOUSANDS OF ANIMALS INCLUDING DOGS, CATS, GOATS, SHEEP, PIGS, HORSES, COWS, CHICKENS, DUCKS, GEESE AS WELL AS PELICANS, LIZARDS, TURTLES, AND PUMAS. WE ENSURE THEY RECEIVE SAFE TRANSPORTATION AWAY FROM HARM, PROVIDE THEM WITH VETERINARY CARE, SPAY AND NEUTER, GOOD FOOD AND FRESH WATER, AND A LOT OF LOVE AND KINDNESS. (CONTINUED ON SCHEDULE O) 109000 109000 GRANTS PAID: DURING THE YEAR ENDED DECEMBER 31, 2023, IN DEFENSE OF ANIMALS IDENTIFIED AND THEN CONTRIBUTED FINANCIAL RESOURCES TO A NUMBER OF WORTHY NONPROFIT ORGANIZATIONS PROVIDING CARE AND PROTECTIVE SERVICES TO ANIMALS. 2132108 true true false false false false false false false false true true false false true true true false false true true true false true false false false true false false false false false false false false false false false false false false false false false false false true 8 0 true 26 true false false false false false false false 0 false false false false false false false X 5 5 false false false false false false false true true false true true true true true true true true true true false AK AL AZ CA CO CT FL GA IL KS KY MD ME MI MN MS NC NH NJ NM NY OH OK OR PW RI SC TN UT VA WA WI WV X X X DANA MCGUFFIN CAP 8174888939 1560 E SOUTHLAKE BLVD STE 100 SOUTHLAKE TX 76092 MARILYN KROPLICK MD President & CEO 40.00 0.00 X X 99556 0 7466 LISA LEVINSON Secretary 40.00 0.00 X X 68937 0 13441 DANA MCGUFFIN CPA CFO 10.00 0.00 X 32400 0 0 MICHAEL YARDEGARI JD MBA Treasurer 5.00 0.00 X X 0 0 0 MARGIE TALLY Director 10.00 0.00 X 0 0 0 SAMMY ZABLEN Director 2.00 0.00 X 0 0 0 200893 20907 0 false false false 0 3807824 3807824 ROYALTIES & OTHER 712130 2701 2701 2701 90026 90026 0 0 0 0 0 0 3306 524 2782 2782 0 3903333 5483 90026 109000 109000 0 0 0 168493 128671 24889 14933 0 1027181 748820 166130 112231 0 169633 124493 27100 18040 93369 68523 14917 9929 0 68078 49957 10878 7243 70037 51395 11191 7451 0 34623 34623 0 290792 238793 51999 33017 105 32912 57931 54119 2146 1666 0 0 0 28344 25096 1644 1604 0 0 32 32 0 144247 105848 23051 15348 25021 18215 4165 2641 DIRECT MAIL 196983 162431 34552 Miscellaneous 76366 8891 64130 3345 Rent & Utilities 76266 63302 12964 FEES/LICENSES.BANK CHARGES 75022 5151 64928 4943 199025 169298 12304 17423 2943460 2132108 492468 318884 X 196983 162431 34552 476343 1200571 0 0 0 0 0 0 0 67152 93577 4205340 601141 3647558 3604199 0 3438484 4158791 0 0 92786 29704 7722323 9086842 93562 180590 212465 226535 306027 407125 X 7401865 8669018 14431 10699 7416296 8679717 7722323 9086842 X 959873 205591 97957 X false true X true false X 2518878 2656211 2446805 2256407 3592517 13470818 0 0 2518878 2656211 2446805 2256407 3592517 13470818 0 13470818 49784 44548 116670 74800 90026 375828 0 -3389 1225897 1222508 15069154 0.89390 0.89310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 643514 643514 2282857 601141 1681716 930651 930651 262318 262318 86000 86000 3604199 4158791 ACCRUED PAYROLL LIABILITIES 126101 FISHER NOTE 100000 RIGHT-OF-USE LIABILITY ST 434 226535 X 4113181 205591 27475 233066 3880115 23218 23218 3903333 2846027 -97433 -97433 2943460 2943460 Part X : FIN48 Footnote INCOME TAXESIDA IS ORGANIZED AS A CALIFORNIA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS ORGANIZATIONS DESCRIBED IN IRC SECTION 501(C)(3), QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER THE IRC SECTIONS 170(B)(1)(A)(VI) AND (VIII), AND HAS BEEN DETERMINED NOT TO BE PRIVATE FOUNDATIONS UNDER IRC SECTIONS 509(A)(1) AND (3), RESPECTIVELY. IDA IS REQUIRED TO ANNUALLY FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITIES ARE SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSE. IDA FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. IDA HAS RECEIVED NOTIFICATION FROM THE INTERNAL REVENUE SERVICE AND THE STATE OF CALIFORNIA THAT IT QUALIFIES FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVNEUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE EXEMPTIONS ARE SUBJECT TO PERIODIC REVIEW BY THE FEDERAL AND STATE TAXING AUTHORITIES AND MANAGEMENT IS CONFIDENT THAT IDA CONTINUES TO SATISFY ALL FEDERAL AND STATE STATUTES IN ORDER TO QUALIFY FOR CONTINUED TAX EXEMPTION STATUS. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF GOODS SOLD $524 RENTAL EXPENSES $0 NET ASSETS RELEASED FROM RESTRICTIONS $26951 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S TEMP RESTRICTED CONTRIBUTIONS $23218 true SOUTHEAST ASIA 3 0 DOG RESCUE DOG RESCUE AND REHOMING 60000 INDIA 4 1 DEFENDING ANIMAL RIGHTS RESCUE SHELTERS 39000 7 1 7 1 99000 99000 RESCUE SHELTERS CHECKS 1 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US ONCE GRANTS ARE APPROVED, RECEPIENT ORGANIZATION MUST SIGN LETTER OF AGREEMENT STATING THE TERMS OF GRANT AND REPORTING SCHEDULE. A BUDGET IS PREPARED IN ADVANCE OF ALL INTERNATIONAL WORK. LOCAL ORGANIZATIONS WORKING IN THE DESIGNATED FOREIGN COUNTRIES PROVIDE ONGOING RPEORTS REGARDING PROGRESS OF WORK. FINANCIALS AND NARRATIVE REPORTS ARE REQUIRED AT LEAST ONCE AT THE END OF THE PROJECT PERIOD. IDA'S PROGRAM GRANTS MANAGER HANDLES THE DOCUMENTATION FOR SUCH REPORTING. EXPENDITURES ARE MADE AGAINST BUDGET AMOUNTS AND ANALYZED CONTINUOUSLY BY US-BASED MANAGEMENT. DISCUSSIONS, E-MAILS, AND OTHER TECHNIQUES OF COMMUNICATION ARE EMPLOYED TO ENSURE THAT FUNDS ARE UTILIZED ACCORDING TO THE ORIGINAL INTENT. ACCOMPLISHMENTS ARE DOCUMENTED IN WRITING AND SUBMITTED TO THE HEAD OFFICE. Part I, Line 3f - Method of Accounting CASH BASIS METHOD OF ACCOUNTING IS UTILIZED. Part II, Line 1 - Method of Accounting CASH BASIS METHOD OF ACCOUNTING IS UTILIZED. X X X X X true AK AL AZ CA CO CT FL GA IL KS KY ME MD MI MN MS NC NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV true Growing Ideas LLC 15809 Ouray Rd Pine CO 80470 841491249 10000 0 IDA INDIA 5TH LANE DADAR MUMBAI MUMBAI IN 400014 111111111 39000 0 JINDO LOVE RESCUE 2535 Truxtun Rd Ste 207 San Diego CA 92106 815449943 60000 0 3 0 Grantmaker's Description of How Grants are Used IN DEFENSE OF ANIMALS REQUIRES PERIODIC REPORTING FROM RECIPIENT ORGANIZATIONS TO ENSURE THAT THE FUNDS WERE UTILIZED ACCORDING TO THE ORIGINAL INTENTION. Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: IN SUMMARY, IN DEFENSE OF ANIMALS PROTECTS THE RIGHTS, HABITATS AND WELFARE OF ANIMALS THROUGH A COMBINATION OF EDUCATION, LOBBYING, BOYCOTTING AND DIRECT ACTION CAMPAIGNING. CONTINUATION OF DISCUSSION FROM FORM 990, PAGE 2, PART 4AIDA WORKS TIRELESSLY ON THESE PROJECTS:* ANTI-VIVISECTION: END ANIMAL EXPERIMENTATION; SEEK ALTERNATIVES;EDUCATE THE GENERAL PUBLIC ABOUT UNNECESSARY ANIMAL EXPERIMENTS.* FUR: EDUCATE THE PUBLIC ABOUT THE CRUELTY OF THE FUR INDUSTRY, HERE IN THE UNITEDSTATES AND IN KOREA AND CHINA. IDA IS AN ORGANIZER FOR ANNUAL FUR FREE FRIDAYINTERNATIONAL DAY OF PROTEST AGAINST THE FUR TRADE. IDA HOLDS RALLIES IN SANFRANCISCO AND LOS ANGELES EVERY YEAR.* INVESTIGATIONS: IDA WORKS WITH LAW ENFORCEMENT ON CRUELTY CASES TO BRING JUSTICETO COMPANION ANIMALS AND TO FARM ANIMALS IN RURAL MISSISSIPPI. IDA INVESTIGATESCONDITIONS OF ELEPHANTS IN ZOOS ACROSS THE STATES, AND IS COMMITTED TO ENDING THESUFFERING FOR ELEPHANTS IN ZOOS AND CIRCUSES. IDA STRIVES TO RELOCATE ELEPHANTS TOSANCTUARIES WHENEVER POSSIBLE.* SANCTUARY: IDA PROVIDES SANCTIONS FOR RESCUED AND ABUSED ANIMALS AND GIVELIFETIME CARE WHEN NEEDED, IN THE UNITED STATES AND ABROAD. WE SUPPORT IDA HOPEANIMAL SANCTUARY IN GRENADA MS AND WE SUPPORT ANIMAL PROTECTION IN INDIA.ADDITIONALLY, IDA PROVIDES VETERINARY CARE FOR THE STREET DOGS OF MUMBAI.* PROGRAMS: IDA DEFENDS AND PROTECTS DOLPHINS AND WHALES INSTEAD OF EXPLOITINGTHEM. IDA IS WORKING TO CLOSE EXISTING CAPTIVE DISPLAY FACILITIES. IDA IS MOBILIZINGSUPPORTERS TO STOP MASS KILLING OF WILD HORSES. IDA IS DEMANDING THAT FEDERALAGENCIES CARRY OUT THEIR DUTY TO PROTECT AND PRESERVE WILD EQUINES WITH HUMANE, COSTEFFECTIVE SCIENCEBASED SOLUTIONS. IDA WORKS TO PROTECT FARMED ANIMALS BY LOBBYINGFOR LEGAL CHANGE, PRESSURING MAJOR FOOD SUPPLY CHAINS TO MAKE PLANT BASED MEALSWIDELY AVAILABLE, AND PUBLIC AWARENESS INITIATIVES TO INSPIRE CRUELTY-FREE LIFESTYLECHOICES. IDA SUPPORTS HUMANE AND EFFECTIVE COMMUNITY CATS MANAGEMENT PROGRAMS THATUNDERTAKE LIFE-SAVING TNR, TRAPNEUTER-RETURN, AND STRIVES TO PROTECT COMMUNITY CATSAND THEIR OUTDOOR HOMES.OVER THE YEARS, IDA HAS WON SOME PRECEDENT SETTING VICTORIES FOR OUR ANIMAL FRIENDS,BOTH HERE AT HOME, AND AROUND THE WORLD. THEY INCLUDE:* CLOSING DOWN WHAT ONCE WAS THE LARGEST EXPERIMENTAL CENTER FOR CHIMPANZEES IN THEWORLD, THE HIDEOUS COULSTON FOUNDATION. IN DOING SO, HUNDREDS OF CHIMPANZEES WEREFREED FROM THE HORRORS OF VIVISECTION.* CREATING A CHIMPANZEE SANCTUARY AND EDUCATION CENTER IN THE WEST AFRICAN REPUBLICOF CAMEROON, PROVIDING A SAFE HAVEN FOR SEVERELY ABUSED ADULT CHIMPANZEES AND FORBABIES ORPHANED BY A THRIVING BUSHMEAT TRADE.* PROVIDING ONGOING AND VIGOROUS SUPPORT AGAINST THE DOG MEAT TRADE IN ASIA* CLOSING DOWN NEW YORK UNIVERSITY'S GRUESOME CRACK COCAINE EXPERIMENTS ON MONKEYS... AND ROCKEFELLER UNIVERSITYS HORRIFIC VOMITING EXPERIMENTS ON CATS.* SAVING THE LIVES OF 180 "RESEARCH" BEAGLES AT THE UNIVERSITY OF CALIFORNIA AFTERAN EMPLOYEE TIPPED US OFF THEY WERE ABOUT TO BE KILLED.* HELPING PASS A LAW THAT, FOR THE FIRST TIME, PROTECTS KOREA'S 1.7 MILLION STRAYDOGS FROM CRUELTY, ABANDONMENT, AND EXPLOITATION.* CANCELING A PROPOSED SLAUGHTER OF THOUSANDS OF BABY SEALS OFF THE COAST OF SOUTHAFRICA.* RESCUING HUNDREDS OF DOGS AND CATS AFTER A DEVASTATING FIRESTORM SWEPT THROUGHTHE OAKLAND/BERKELEY HILLS, DESTROYING MORE THAN 3,500 HOMES.* LIBERATING 40 DOLPHINS WHEN AN IDA INVESTIGATOR FLEW TO JAPAN AND SWAM UNDERWATERIN THE DEAD OF NIGHT TO CUT THE NETS THAT IMPRISONED THE TERRIFIED ANIMALS.* FILING FIVE LAWSUITS THAT RESULTED IN THE FREEING OF 42 RACING GREYHOUNDS FROMARMY, UNIVERSITY OF CALIFORNIA AND ARIZONA RESEARCH LABORATORIES. MANY WERE ALREADYIN THE MIDST OF PAINFUL RESEARCH. THE LAWSUITS SUCCESSFULLY PREVENTED HORRIFIC BONEBREAKING EXPERIMENTS ON 120 RETIRED RACING GREYHOUNDS.* CONDUCTING UNDERCOVER INVESTIGATIONS THAT EXPOSED THE CRUELTIES OF THE PUPPY MILLINDUSTRY ... RESCUING THOUSANDS OF STARVING AND ABUSED ANIMALS, AND DEVELOPING A64-ACRE ABUSED ANIMAL SANCTUARY IN RURAL MISSISSIPPI.PROJECT HOPE (CONTINUATION OF DISCUSSION FROM FORM 990, PAGE 2, PART 4B)HAS ALSO CONDUCTS UNDERCOVER INVESTIGATIONS, COORDINATES RAIDS WITH LOCAL LAWENFORCEMENT, AND ULTIMATELY RESCUES ANIMALS SUFFERING FROM STARVATION, DISEASE,VIOLENT ABUSE AND EXTREME NEGLECT. FROM RESCUES INVOLVING ANIMALS SUFFERING AT THEMERCY OF PUPPY MILL OPERATORS, ANIMAL COLLECTORS, ANIMAL DEALERS AND DOG FIGHTINGRINGS (WHERE EMACIATED DOGS WITH SWOLLEN AND BLEEDING HEADS WERE TIGHTLY BOUND TOCHAINS), TO THE RESCUE OF EXOTIC SPECIES, FARM ANIMALS, AND COMPANION ANIMALS INTROUBLE, WE ARE THERE. WE ALSO GO THE DISTANCE TO PROVIDE THE NECESSARY EVIDENCE TOENSURE EVERY ABUSER IS PROSECUTED TO THE FULLEST EXTENT OF THE LAW. WE DO SO DESPITEDEATH THREATS AND ACTS OF PHYSICAL VIOLENCE AGAINST US. WE DO SO FOR THE ANIMALS. Form 990, Part VI, Section B, Line 11b FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BY THE ORGANIZATION'S MANAGEMENT. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT OR THE BOARD AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Section B, Line 15a MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEURES. Form 990, Part VI, Section B, Line 15b COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. Form 990, Part VI, Section C, Line 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGAL FILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BY TAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TO WWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE BY REQUEST FROM THE ORGANIZATION'S OFFICE IN SAN RAFAEL, CALIFORNIA. Form 990, Part XI, Line 9 TAXBOOK DEPRECIATION = $97957