2024-09-18T10:24:41-05:00 2023-06-30 043006399 BAUMANN & BAUMANN CPAS LLP 40 WALNUT STREET SUITE 301 WELLESLEY MA 02481 990 2022-07-01 042386196 BUDDY DOG HUMANE SOCIETY INC BUDD 7812357616 PO BOX 296 SUDBURY MA 01776 ANN BURTT TREASURER 7812357616 2024-09-17 1 0 KARL M BAUMANN P00118643 7812390190 2024-09-17 2022 2024-08-08 14:25:15Z X ANN BURTT 151 BOSTON POST ROAD SUDBURY MA 01776 1633918 0 X WWW.BUDDYDOGHS.COM X 1961 MA CARE AND PLACEMENT OF DOGS AND CATS; EDUCATION RELATED TO PET CARE AND COMMUNITY SUPPORT. 7 7 11 0 0 0 874101 773554 178068 12900 -770274 284470 75000 0 356895 1070924 0 0 0 0 491226 522440 0 0 55006 334986 374613 826212 897053 -469317 173871 9906994 10642524 30547 29212 9876447 10613312 X TO HAVE, CARE FOR, AND FACILITATE THE PLACEMENT OF STRAY, HOMELESS, AND UNWANTED DOGS AND CATS AS PETS IN SUITABLE HOMES; TO ESTABLISH PROCEDURES AND FACILITIES WHICH PROMOTE THE HEALTH, CARE AND PLACEMENT OF STRAY DOGS AND WHICH PREVENT CRUELTY, AND ALLEVIATE PAIN AND SUFFERING; TO TEACH AND PROMOTE THE EDUCATION OF THE CITIZENS OF MASSACHUSETTS IN CONJUNCTION WITH THE CASE OF DOGS, CATS AND OF OTHER ANIMALS. TO ACCOMPLISH THIS MISSION THE SOCIETY MAINTAINS A SHELTER FOR HOMELESS PETS WHERE PROSPECTIVE OWNERS CAN NOT ONLY GET TO KNOW THEIR PROSPECTIVE PETS, BUT ALSO OBTAIN TRAINING AND SUPPORT FOR THE CONTINUING CARE OF THE PETS. THE SOCIETY PROVIDES PROFESSIONAL EDUCATIONAL RESOURCES FOR PET OWNERS AND PROSPECTIVE PET OWNERS AND ENCOURAGES VOLUNTEERS TO BECOME INVOLVED WITH THE CARE AND TRAINING OF DOGS AND CATS, NOT ONLY AT THE SHELTER BUT ALSO IN THE LARGER COMMUNITY. 0 0 615883 12900 ALL OF THE ABOVE EXPENSES FOR PROGRAM SERVICES RELATED TO THE OPERATION OF AN ANIMAL SHELTER PROVIDING FOR THE ADOPTION, CARE AND PLACEMENT OF DOGS AND CATS. 615883 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 11 1 0 0 0 0 0 0 0 0 0 0 X 7 7 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 MA X X X ANN BURTT TREASURER 7812357616 20 LEDYARD STREET WELLESLEY MA 02481 X ANN BURTT TREASURER AND TRUSTEE 20.00 X X 0 0 0 DAWN SEYMOUR SECRETARY AND TRUSTEE 1.00 X X 0 0 0 CHERYL MAJOR TRUSTEE 1.00 X 0 0 0 HELEN CRARY TRUSTEE 1.00 X 0 0 0 STEVE BURTT TRUSTEE 1.00 X 0 0 0 HEIDI HAMPSON PRESIDENT AND TRUSTEE 1.00 X X 0 0 0 JANE GANDRUP CLERK AND TRUSTEE 1.00 X X 0 0 0 0 0 0 0 0 0 0 0 9806 20000 743748 773554 ADOPTION, SPAY, AND OT 812900 12900 12900 12900 204990 204990 642474 562994 79480 79480 79480 0 9806 0 0 1070924 12900 0 284470 427712 292942 117487 17283 63207 43291 17362 2554 31521 20885 9271 1365 21750 21750 27250 27250 88311 75239 13072 25026 12562 12464 75565 75565 32119 32119 16865 16285 580 FUNDRAISING 33804 33804 PET FOOD, MEDICAL AND O 25096 25096 FEES FOR IMPORTED DOGS 19497 19497 TRANSACTION AND BANK FE 6928 6928 2402 2402 897053 615883 226164 55006 492897 376474 9481 9481 2061752 961475 720618 1100277 8285331 9156292 398667 0 9906994 10642524 30547 29212 30547 29212 X 8378440 8886755 1498007 1726557 9876447 10613312 9906994 10642524 173871 562994 0 X 0 1 X 1 0 X 1317856 624924 1230630 799101 773554 4746065 298445 241799 214025 178068 12900 945237 1616301 866723 1444655 977169 786454 5691302 0 0 0 5691302 117311 79126 106976 144963 204990 653366 117311 79126 106976 144963 204990 653366 1733612 945849 1551631 1122132 991444 6344668 0.89700 0.92290 0.10300 0.07710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1518720 207837 1726557 1741446 -219150 3576 1518720 1446703 13334 284409 1741446 758240 23233 666081 851 1446703 661871 15433 81787 851 758240 1.00000 0 0 163898 163898 866680 415472 451208 1031174 546003 485171 1100277 1606668 562994 562994 1043674 27250 27250 1070924 897053 0 897053 27250 27250 924303 PART V, LINE 4: FOR THE CONSTRUCTION OF A NEW ANIMAL SHELTER FACILITY. FORM 990, PART VI, SECTION A, LINE 2 ANN BURTT, TREASURER AND TRUSTEE, IS MARRIED TO STEVE BURTT, TRUSTEE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IN PDF FORMAT WAS CIRCULATED BY EMAIL AMONG THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 18 A COPY OF THE FORM 990 AND THE ANNUAL AUDIT REPORT ARE DISPLAYED ON THE WEB SITE OF THE ATTORNEY GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS HTTP://WWW.CHARITIES.AGO.STATE.MA.US/. FORM 990, PART VI, SECTION C, LINE 19 A COPY OF THE FORM 990 AND THE ANNUAL AUDIT REPORT ARE DISPLAYED ON THE WEB SITE OF THE ATTORNEY GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS HTTP://WWW.CHARITIES.AGO.STATE.MA.US/. FORM 990 AMENDED TAX RETURN EXPLANATION AFTER TAXPAYER TIMELY FILED ITS TAX RETURN, AN INDEPENDENT AUDIT OF ITS FINANCIAL STATEMENTS WAS CONCLUDED. TAXPAYER IS AMENDING ITS TAX RETURN TO PROPERLY REFLECT CHANGES TO ITS FINANCIAL STATEMENTS AS A RESULT OF THE INDEPENDENT AUDIT. THE AUDIT WAS DELAYED DUE TO CIRCUMSTANCES BEYOND TAXPAYER'S CONTROL. IT'S LONGTIME AUDITOR RETIRED AND THE PRIMARY AUDIT REPRESENTATIVE FOUND IT DIFFICULT TO COOPERATE IN THE TRANSITION DUE TO HEALTH ISSUES. ADDITIONAL TIME WAS NEEDED FOR THE NEW AUDIT FIRM TO TRANSITION AND THE NUMBER OF ADJUSTMENTS TO CORRECT THE BOOKS WERE TIME CONSUMING. TAXPAYER HIRED AN ACCOUNTING FIRM TO ASSIST WITH ITS BOOKKEEPING DUTIES SO THAT THE BOOKKEEPING WILL BE CURRENT AND ACCURATE. FORM 990 PAGE 1 G: GROSS RECEIPTS INCREASED FROM $1,508,666 TO $1,633,918, $125,252 PRIMARILY DUE TO ADDITIONAL INVESTMENT INCOME DUE TO RECONCILIATION ERRORS. PART II: LINE 8. CONTRIBUTIONS INCREASED FROM $579,127 TO $773,554 PRIMARILY DUE TO A $175,940 RECLASSIFICATION FROM PROGRAM SERVICE REVENUE TO PROPERLY STATE BOTH CONTRIBUTIONS AND PROGRAM SERVICE REVENUE. LINE 9: PROGRAM SERVICE REVENUE DECREASED FROM $188,840 TO $12,900 DUE TO THE LINE 8 RECLASSIFICATION TO CORRECTLY STATE PROGRAM SERVICE REVENUES. LINE 10: INVESTMENT INCOME DECREASED FROM $740,699 TO $284,470 PRIMARILY TO PROPERLY EXCLUDE UNREALIZED GAINS AND TO REFLECT INCREASES AS A RESULT OF RECONCILING THE INVESTMENT ACCOUNTS. LINE 12: SEE ABOVE EXPLANATION OF CHANGES. LINE 15: SALARIES, OTHER COMPENSATION, EMPLOYEE BENEFITS INCREASED FROM $524,441 TO $522,440 DUE TO $2,001 RECLASSIFICATION ERROR IN OTHER EXPENSES. LINE 17: OTHER EXPENSES INCREASED FROM $889,317 TO $897,053, $7,436, DUE TO A NUMBER OF ERRORS THAT WERE CORRECTED TO PROPERLY STATE OFFICE EXPENSES, DEPRECIATION EXPENSE AND TRANSACTION FEES. LINE 18: SEE THE ABOVE EXPLANATION OF CHANGES. LINE 19: SEE THE ABOVE EXPLANATION OF CHANGES. LINE 20: TOTAL ASSETS INCREASED FROM $10,528,744 TO $10,642,524, OR $113,780, PRIMARILY DUE TO AN INCREASE IN INVESTMENTS TO CORRECT FOR RECONCILIATION ERRORS. LINE 21: TOTAL LIABILITIES DECREASED FROM $32,948 TO $29,212, OR -$3,736, TO AN ADJUSTMENT TO DECREASE ACCRUED PAYROLL TAXES TO CORRECT FOR AN ERROR. LINE 22: SEE ABOVE EXPLANATION OF CHANGES. FORM 990 PAGE 2 PART III LINE 4A: EXPENSES INCREASED FROM $585,175 TO $615,883, OR $30,708, PRIMARILY TO CORRECT FOR CLASSIFICATIONS ERRORS BETWEEN PROGRAM AND MANAGEMENT AND GENERAL AND FUNDRAISING. REVENUE DECREASED FROM $188,840 TO $12,900 DUE TO THE RECLASSIFICATION TO CONTRIBUTIONS FROM PROGRAM REVENUE. SEE PART II: LINE 8 AND 9 EXPLANATIONS ABOVE. PART IV: LINE 12A: THE QUESTION WAS ORIGINALLY ANSWERED "NO". IT IS NOW ANSWERED "YES" SINCE AUDITED FINANCIAL STATEMENTS HAVE BEEN RECEIVED. PART VIII: LINE F: SEE PART II, LINES 8 AND 9 FOR THE EXPLANATION OF THE INCREASE. LINE 2A: SEE PART II, LINE 9 FOR THE EXPLANATION OF THE DECREASE. LINE 3: INVESTMENT INCOME INCREASED DUE TO CORRECTION OF RECONCILIATION AND CLASSIFICATION ERRORS. LINE 7A: GROSS SALES INCREASED DUE TO CORRECTION OF CLASSIFICATION ERRORS. LINE 7B: COST INCREASED TO REFLECT NONTAXABLE UNREALIZED GAINS. LINE 7C: MOST OF THE DECREASE DUE TO UNREALIZED GAINS THAT ARE NOT TAXABLE. LINE 12: SEE THE ABOVE EXPLANATION OF CHANGES. PART IX: LINE 7: COLUMNS B, C AND D CHANGED TO RECLASSIFY THE EXPENSES INTO THE CORRECT FUNCTIONAL CATEGORIES. LINE 9: COLUMN A DECREASED $1 DUE TO ROUNDING. COLUMNS B, C AND D CHANGED TO RECLASSIFY THE EXPENSES INTO THE CORRECT FUNCTIONAL CATEGORIES. LINE 10: COLUMNS B, C AND D CHANGED TO RECLASSIFY THE EXPENSES INTO THE CORRECT FUNCTIONAL CATEGORIES. LINE 13. OFFICE EXPENSES INCREASED FROM $15,246 TO $25,026, OR $9,780, PRIMARILY DUE TO RECONCILIATION ERRORS WITH PAYPAL. COLUMNS B, C AND D CHANGED TO RECLASSIFY THE EXPENSES INTO THE CORRECT FUNCTIONAL CATEGORIES. LINE 22. COLUMNS A AND B. DEPRECATION INCREASED FROM $30,991 TO $32,119, OR $1,128, TO CORRECT FOR AN ERROR IN CALCULATING DEPRECIATION. LINE 24D. COLUMNS A AND C. OTHER EXPENSES, TRANSACTION AND BANK FEES, DECREASED FROM $8,099 TO $6,928, OR -$1,128, TO CORRECT FOR RECONCILIATION ERRORS. LINE 25. TOTAL FUNCTIONAL EXPENSES AND COLUMNS A THROUGH D CHANGED DUE TO THE ABOVE CHANGES. PART X: LINE 1 (B): CASH INCREASED DUE TO CORRECTING FOR RECONCILIATION ERRORS. LINE 9 (B): PREPAIDS DECREASED DUE TO CORRECTING FOR RECONCILIATION ERRORS. LINE 10A: FIXED ASSETS INCREASED $1 DUE TO ROUNDING. LINE 10B: ACCUMULATED DEPRECIATION INCREASED DUE TO A DEPRECIATION CALCULATION ERROR. SEE EXPLANATION TO PART IX LINE 22 ABOVE. LINE 10 (B) DECREASED DUE TO THIS CHANGE. LINE 11 (B): INVESTMENTS INCREASED FROM $9,044,259 TO $9,156,292 TO CORRECT FOR RECONCILIATION ERRORS. LINE 10 (B); TOTAL ASSETS INCREASED DUE TO THE ABOVE CHANGES. LINE 17 (B): ACCOUNTS PAYABLE AND ACCRUED EXPENSES DECREASED TO CORRECT FOR RECONCILIATION ISSUES. SEE EXPLANATION TO PART II LINE 21. LINE 27 (B): NET ASSETS WITHOUT DONOR RESTRICTIONS INCREASED DUE TO THE ABOVE CHANGES AND TO CORRECT FOR AN ADJUSTMENT TO NET ASSETS WITH DONOR RESTRICTIONS AS A RESULT OF CORRECTING FOR RECONCILIATION ERRORS. LINE 28 (B): NET ASSETS WITH DONOR RESTRICTIONS INCREASED AS A RESULT OF CORRECTING FOR RECONCILIATION ERRORS. LINE 32 (B): TOTAL NET ASSETS DECREASED AS A RESULT OF THE ABOVE CHANGES TO INCOME, DEDUCTIONS, ASSETS AND LIABILITIES AS NOTED IN THE ABOVE EXPLANATIONS. PART XI: LINE1: REVENUE DECREASED PER THE EXPLANATIONS TO PART II, LINES 8-10. LINE 2: EXPENSES INCREASED PER THE EXPLANATIONS TO PART II, LINES 15 AND 17. LINE 3: CHANGE PER THE ABOVE. LINE 5: INCREASE FROM ZERO TO $562,994 TO REFLECT UNREALIZED GAINS. LINE 10: INCREASE DUE TO ABOVE CHANGES. AGREES TO AUDITED BALANCE OF NET ASSETS AT 12/31/23. PART XII: LINE 1: CHANGED ANSWER FROM "NO" TO "YES" TO PROPERLY DISCLOSE THAT TAXPAYER IS AND HAS BEEN ON THE ACCRUAL ACCOUNTING METHOD. LINE 2B. CHECKED THE BOX TO INDICATE AN INDEPENDENT AUDIT WAS PERFORMED ON A CONSOLIDATED BASIS. LINE 2C. CHANGED ANSWER TO "YES" FROM "NO" SINCE SUCH A COMMITTEE CONDUCTED OVERSIGHT OF THE AUDIT. SCHEDULE A: PART III: LINE 1, COLUMN (E). INCREASE DUE TO CHANGES EXPLAINED IN PART VIII ABOVE. COLUMN (F) INCREASED AS A RESULT. LINE 2, COLUMN (E). DECREASE DUE TO CHANGES EXPLAINED IN PART VIII ABOVE. COLUMN (F) DECREASED AS A RESULT. LINE 6, COLUMNS (E) AND (F). CHANGED DUE TO THE ABOVE. LINE 8. CHANGE DUE TO THE ABOVE. LINE 9. SEE LINE 6 EXPLANATION. LINE 10A. COLUMN (E). SEE EXPLANATION TO LINE 3 UNDER PART VIII. COLUMN (F) INCREASED AS A RESULT. LINE 10C CHANGED AS A RESULT. LINE 13: CHANGES DUE TO THE ABOVE. LINE 15. CHANGE DUE TO THE ABOVE CHANGES. LINE 16. CHANGE DUE TO THE ABOVE CHANGES. LINE 17. CHANGE DUE TO THE ABOVE CHANGES. LINE 18. CHANGE DUE TO THE ABOVE CHANGES. SCHEDULE D: PART V: THE AMOUNTS WERE CHANGED AS A RESULT OF A RECONCILIATION OF THE TERM ENDOWMENT ACCOUNT FOR THE PRIOR TAX YEARS AND THE CURRENT TAX YEAR. PART VI: LINE 1(E) COLUMN (B) INCREASED $1 DUE TO ROUNDING. LINE 1(E) COLUMN (E) INCREASED DUE TO THE INCREASE IN DEPRECIATION. SEE EXPLANATION TO PART SEE EXPLANATION TO PART X LINE 10(B) AND PART IX LINE 22 ABOVE. TOTAL: THE TOTAL DECREASED DUE TO THE ABOVE CHANGES. PART XI AND XII: THE ORIGINALLY FILED RETURN DID NOT HAVE THIS PART COMPLETED SINCE AUDITED FINANCIAL STATEMENTS WERE NOT AVAILABLE. THE RETURN IS BEING AMENDED TO REFLECT THE CORRECTIONS RESULTING FROM THE AUDIT AND SINCE THERE IS NOW AN AUDIT THIS PART IS BEING COMPLETED. THE PRIMARY RECONCILIATION DIFFERENCES CONSIST OF INVESTMENT EXPENSE AND UNREALIZED GAINS.