2024-11-15T15:36:23-06:00 2023-12-31 WITHUMSMITHBROWN PC 1835 MARKET STREET SUITE 1710 PHILADELPHIA PA 191032945 990 2023-01-01 231352269 Pennsylvania Society for the Prevention of Cruelty to Animals % FINANCE DEPARTMENT PENN 2154266300 350 East Erie Avenue Philadelphia PA 19134 JULIE KIM CEO 2154266300 2024-11-15 true true Richard Ruvelson P00234075 2155462140 2023 2024-10-15 13:58:12Z JULIE KIM 350 East Erie Avenue Philadelphia PA 19134 13940881 false X www.pspca.org X 1867 PA PROTECT ANIMALS, PREVENT CRUELTY AND IMPROVE THE HEALTH AND QUALITY OF LIFE FOR ANIMALS IN PA. 20 20 241 254 0 0 8987507 9508043 2742447 2810985 -54118 205911 75583 627549 11751419 13152488 0 0 0 0 7017886 7805991 0 0 1474875 3790941 4531154 10808827 12337145 942592 815343 26925084 29578822 1320277 1254513 25604807 28324309 X THE MISSION OF THE PENNSYLVANIA SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (PSPCA) IS TO PROTECT ANIMALS, PREVENT CRUELTY, AND IMPROVE THE HEALTH AND QUALITY OF LIFE FOR ANIMALS IN PENNSYLVANIA. THE PSPCA OPERATES UNDER A "NO-KILL" PHILOSOPHY. false false 5858580 Adoptions, foster and rescue - to place formerly neglected, abused, or unwanted animals in forever homes, which includes collaboration with other animal shelters. During 2023, the PSPCA found homes for 4,270 animals and achieved a 97% live release rate. Shelter hospital - to provide high quality, personalized, and compassionate veterinary treatment and medical rehabilitation of sick and injured animals in the PSPCA's care, a significant volume of which enter the shelter through humane law enforcement. During 2023, over 1,800 shelter animals were treated in the PSPCA's shelter hospital. Program service accomplishments: behavior and enrichment - to assess incoming animals, design individual enrichment plans and offer classes providing training and support to adopters and current pet owners to improve pet retention.The PSPCA operated three facilities during 2023, one in Philadelphia (headquarters on Erie Avenue) and two regional locations (the Central PA center in Danville (Montour County) and the Lancaster center.) 2910039 Surgical Services: Our goal is to offer affordable and accessible surgical services to the community, including spaying and neutering to help reduce pet overpopulation. In 2023, the PSPCA conducted over 6,870 spay and neuter surgeries for owned pets and feral cats, as well as 3,300 spay and neuter surgeries for shelter animals as a pre-adoption requirement, along with 815 other surgeries for owned and shelter animals. Public Veterinary Care: We provide low-cost wellness, preventative, sick visits, and end-of-life veterinary care services to the community. We also offer affordable vaccination clinics. In 2023, the PSPCA's public veterinary clinic served nearly 9,244 clients and their pets, and the vaccine clinics served 8,541 patients. 1664788 Humane law enforcement ("HLE") works to prevent animal cruelty and neglect by enforcing Pennsylvania's anti-cruelty laws. Humane litigation oversees the prosecution of cruelty cases brought by the humane law enforcement team. In 2023, HLE officers investigated over 3,320 animal cruelty complaints. Humane Education aims to prevent animal cruelty and promote responsible pet ownership by educating children and adults in the community about humane treatment of animals. In 2023, nearly 1,025 youth participated in humane education programs, and nearly 6,400 pets were served through the community outreach program. 10433407 true true false false false false false false false true true false false true true false false false false false false false false false true false false false false true false false false false false false false false false false false false false true true false false false true 59 0 true 241 true false false false false false true true false false false false false false X 20 20 true false false false false false false true true false true true true false true true true true false NJ PA X X FINANCE DEPARTMENT 2154266300 350 EAST ERIE AVENUE PHILADELPHIA PA 19134 Julie Klim Chief Executive Officer 40.0 0.0 X 265015 0 8815 Deborah Bagatta-Bowles Chief Development Officer 40.0 0.0 X 197652 0 16340 Lisa Germanis Medical Director 40.0 0.0 X 142608 0 20286 Nicole Wilson Director of Humane Law Enforce 40.0 0.0 X 133211 0 1300 Michelle McCool Director of Human Resources 40.0 0.0 X 119002 0 12348 Gillian Kocher Director of Public Relations & 40.0 0.0 X 119815 0 8211 Penny Ellison Co-Chair 0.0 0.0 X X 0 0 0 Pam Berkman Co-Chair 0.0 0.0 X X 0 0 0 Shauna Binswanger Secretary 0.0 0.0 X X 0 0 0 Cori Daggett Treasurer 0.0 0.0 X X 0 0 0 Leslie Briley Member 0.0 0.0 X 0 0 0 Mary Carroll Member 0.0 0.0 X 0 0 0 Jim Clayton Member 0.0 0.0 X 0 0 0 Jennifer Crawford Member 0.0 0.0 X 0 0 0 Carol Erickson Member 0.0 0.0 X 0 0 0 Bo Friedman Member 0.0 0.0 X 0 0 0 Jeffery Griffiths Member 0.0 0.0 X 0 0 0 Lee Halladay Member 0.0 0.0 X 0 0 0 Kate Hembrough Member 0.0 0.0 X 0 0 0 Philip Kircher Member 0.0 0.0 X 0 0 0 Christy Pitchford Member 0.0 0.0 X 0 0 0 Gerry Shreiber Member 0.0 0.0 X 0 0 0 Lindsay Shreiber Member 0.0 0.0 X 0 0 0 Lindy Snider Member 0.0 0.0 X 0 0 0 Tiffany Archie Member 0.0 0.0 X 0 0 0 Agnes Alonso Member 0.0 0.0 X 0 0 0 JIM SMITH FINANCE CHAIR 0.0 0.0 X X 0 0 0 977303 0 67300 6 false true false 0 63750 9444293 9508043 SPAY, NEUTER AND PUBLIC VET 541940 1958620 1958620 Adoptions, Lifesaving, Hospit 812910 591852 591852 Management Fee 812910 236531 236531 HLE & Litigation 813312 23982 23982 2810985 185105 185105 0 0 0 0 0 217301 196495 20806 20806 668295 63750 245486 422809 0 0 0 483834 346412 137422 other 900009 67318 67318 67318 13152488 2878303 185105 0 0 0 0 273830 138815 91575 43440 0 6272876 5506938 166277 599661 29959 26691 470 2798 747725 647478 27247 73000 481601 415554 18777 47270 0 0 0 0 0 31708 31708 644881 557540 55466 31875 530466 530466 91206 59114 4992 27100 0 0 742691 672539 10757 59395 503418 494160 3324 5934 0 0 0 0 377904 365282 5926 6696 0 BANK, CREDIT CARD AND PAYROLL 206904 155528 8350 43026 Leased equipment and facility 127245 119037 3994 4214 OTHER ANIMAL CARE EXPENSES 1259625 1259625 BAD DEBT 15106 15106 12337145 10433407 428863 1474875 X 2331711 1083313 0 0 482202 368141 52966 31214 0 0 0 0 0 0 93405 76284 111247 195682 13350616 7928149 5739795 5422467 4801478 7321983 0 0 0 0 0 0 13312280 15079738 26925084 29578822 745418 808155 0 0 0 0 0 0 0 0 0 0 0 0 144544 140779 430315 305579 1320277 1254513 X 11983340 14757404 13621467 13566905 25604807 28324309 26925084 29578822 X 815343 250936 642575 1010648 X false false false X 6388461 7307811 7378204 8987507 9508043 39570026 0 0 6388461 7307811 7378204 8987507 9508043 39570026 699460 38870566 131626 110691 112570 111419 185105 651411 0 4335 20384 10311 25998 67318 128346 40349783 0.96334 0.97050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13130628 216150 1102307 72006 14377079 15871150 -2701521 39001 13130628 14789157 1121494 39501 15871150 13498155 1297627 6625 14789157 11965472 1532683 13498155 1.00000 true false 788296 788296 9632891 5393806 4239085 31794 31794 0 2062299 1743782 318517 835336 758767 76569 5422467 RIGHT TO USE ASSETS 134896 DUE FROM SUBSIDIARY 1776618 BENEFICIAL INTERESTS IN 13168224 15079738 0 POSTRETIREMENT HEALTH BENEFITS OBLIGATION 142999 CHARITABLE GIFT ANNUITY 27684 LEASE LIABILITY 134896 305579 X PART V, LINE 4: THE PSPCA'S ENDOWMENT INCLUDED IN PART V INCLUDES TWO COMPONENTS: (1) BENEFICIAL INTEREST IN PERPETUAL TRUSTS HELD BY THIRD PARTIES REPRESENTS THE PSPCA'S PROPORTIONATE SHARE OF THE FAIR VALUE OF ASSETS CONTRIBUTED TO SEVERAL TRUSTS FROM WHICH THE PSPCA HAS THE IRREVOCABLE RIGHTS TO RECEIVE INCOME EARNED IN PERPETUITY. BECAUSE THE PSPCA DOES NOT HAVE THE RIGHT TO RECEIVE THE ASSETS IN THESE TRUSTS, THE ORIGINAL CONTRIBUTION AND SUBSEQUENT CHANGES IN FAIR VALUE HAVE BEEN REPORTED AS NET ASSETS WITH DONOR RESTRICTIONS. (2) ENDOWMENT NET ASSETS HELD BY PSPCA IN PERPETUITY ARE TO SUPPORT GENERAL OPERATIONS AND VETERINARY SALARIES. IN ACCORDANCE WITH PENNSYLVANIA STATUTES, THE PSPCA HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ITS ENDOWMENT ASSETS THAT ATTEMPT TO BUILD AND PROTECT CAPITAL FOR FUTURE OBLIGATIONS WHILE SUPPORTING CURRENT OPERATIONS THROUGH A TOTAL RETURN INVESTMENT STRATEGY AND A SPENDING POLICY SET TO MAINTAIN, AND IDEALLY INCREASE, THE PURCHASING POWER OF THE ENDOWMENT AND THE INVESTMENTS. THE PSPCA'S SPENDING AND INVESTMENT POLICIES WORK TOGETHER TO ACHIEVE THIS OBJECTIVE. THE INVESTMENT POLICY ESTABLISHES AN ACHIEVABLE RETURN OBJECTIVE THROUGH DIVERSIFICATION OF ASSET CLASSES. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS CLASSIFIED THE PSPCA AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("CODE"); AS AN ORGANIZATION, CONTRIBUTIONS TO WHICH ARE DEDUCTIBLE UNDER SECTION 170(C) OF THE CODE; AND AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE CODE. AS A RESULT, NO PROVISION OR LIABILITY FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. GAAP REQUIRES ENTITIES TO EVALUATE, MEASURE, RECOGNIZE AND DISCLOSE ANY UNCERTAIN INCOME TAX POSITIONS TAKEN ON THEIR TAX RETURNS. GAAP PRESCRIBES A MINIMUM THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET IN ORDER TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. THE PSPCA BELIEVES THAT IT HAD NO UNCERTAIN TAX POSITIONS AS DEFINED IN GAAP. Bark & Whine 732045 63750 668295 500 11321 40730 129873 3850 59212 0 732045 63750 668295 500 11321 40730 129873 3850 59212 245486 422809 X X false false false false false false false false false Julie Klim Chief Executive Officer 265015 0 0 0 0 0 2363 0 6452 0 273830 0 0 0 Deborah Bagatta-Bowles Chief Development Officer 197652 0 0 0 0 0 1495 0 14845 0 213992 0 0 0 Lisa Germanis Medical Director 142608 0 0 0 0 0 1357 0 18929 0 162894 0 0 0 FORM 990, PART VI, SECTION A, LINE 2: GERRY SHREIBER AND LINDSAY SHREIBER HAVE A FAMILY RELATIONSHIP (FATHER-SON). FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE DEPARTMENT. AN INITIAL AND DETAILED REVIEW OF THE FORM 990 IS PERFORMED BY THE ORGANIZATION'S CHIEF FINANCIAL OFFICER AND CHIEF EXECUTIVE OFFICER. FOLLOWING THEIR REVIEW, THE FORM 990 IS PROVIDED TO AND REVIEWED IN DETAIL BY THE FINANCE COMMITTEE. AFTER THE REVIEW BY THE FINANCE COMMITTEE, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: THE PRACTICES FOR MONITORING CONFLICTS OF INTEREST AND DEALING WITH POTENTIAL OR ACTUAL CONFLICTS IS DESCRIBED IN THE POLICY WHICH REQUIRES BOARD MEMBERS TO COMPLETE AN ANNUAL DISCLOSURE FORM AND SUBMIT TO THE BOARD LIAISON, AND: DISCLOSE THE CONFLICT PRIOR TO DISCUSSION (THE BOARD WILL MAKE THE DETERMINATION AS TO WHETHER A CONFLICT OF INTEREST EXISTS AND DULY DOCUMENT THE DECISION); NOT BE COUNTED AS PART OF THE QUORUM; PHYSICALLY EXCUSE HIM/HERSELF FROM THE DISCUSSION AT THE BOARD'S REQUEST AND PHYSICALLY EXCUSE HIM/HERSELF FROM VOTING ON THE ISSUE BEING DISCUSSED. BOARD CONFLICTS ARE REVIEWED AT THE EXECUTIVE COMMITTEE LEVEL. BOARD PROCEEDINGS ARE DOCUMENTED IN THE BOARD MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15: DETERMINING COMPENSATION OF HIGH LEVEL RANKING OFFICIALS: RESEARCH WAS DONE TO DETERMINE AN APPROPRIATE COMPENSATION PACKAGE. THE COMPENSATION PACKAGE WAS DETERMINED USING COMPARABLE-SIZED ORGANIZATIONS AS WELL AS INDUSTRY SPECIFIC ORGANIZATIONS. ADDITIONAL COMPENSATION DATA WAS GATHERED FROM RECRUITMENT FIRMS AND RESOURCES. APPROVAL OF THE COMPENSATION PACKAGE MUST BE HELD AT BOARD LEVEL AND DOCUMENTED IN BOARD MINUTES OR PRESENTED TO THE BOARD IN THE BUDGET. IN THE EVENT RECRUITMENT FOR A HIGH LEVEL RANKING POSITION IS OUTSOURCED, THE POLICY MUST STILL BE FOLLOWED AND DOCUMENTED BY THE FIRM. FORM 990, PART VI, SECTION C, LINE 19: THE PSPCA WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE ORGANIZATION POSTS ITS AUDITED FINANCIAL STATEMENTS ON ITS WEBSITE. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: DECREASE IN FAIR VALUE OF BENEFICIAL INTERESTS IN PERPETUAL TRUSTS. MAIN LINE ANIMAL RESCUE INC PO BOX 89 CHESTER SPRINGS PA 19425 233017210 RESCUE & PLAC PA 501(C)(3) LINE 7 PSPCA true false false false false false false false false false false false true false false true false false true false MAIN LINE ANIMAL RESCUE INC Servi 201406 CASH MAIN LINE ANIMAL RESCUE INC Cash 1776618 YEAR END BALANC PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: MAIN LINE ANIMAL RESCUE, INC. DIRECT CONTROLLING ENTITY: PENNSYLVANIA SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS