2026-08-27T14:50:16-05:00 2025-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1500 RXR PLAZA WEST TOWER UNIONDALE NY 11556 990 2025-01-01 274352918 FOUR PAWS INTERNATIONAL INC FOUR 6179421233 36 BROMFIELD STREET 410 BOSTON MA 02108 KATHERINE M MILLER COUNTRY DIRECTOR 6179421233 2026-08-26 1 CATHERINE PETERCSAK P01357092 5167472000 2026-08-26 2025 2025-03-06 01:10:19Z FOUR PAWS USA KATHERINE M MILLER 36 BROMFIELD STREET 410 BOSTON MA 02108 2773832 0 X WWW.FOURPAWSUSA.ORG X 2010 MA OUR VISION IS A WORLD WHERE HUMANS TREAT ANIMALS WITH RESPECT, EMPATHY AND UNDERSTANDING. FOUR PAWS MISSION IS TO BE THE STRONG, GLOBAL AND INDEPENDENT VOICE FOR ANIMALS. 5 5 18 5 0 0 2512849 2773832 0 0 0 0 0 0 2512849 2773832 515502 188790 0 0 1315379 1484987 0 0 713743 857803 755828 2688684 2429605 -175835 344227 406875 596838 270140 115876 136735 480962 X OUR VISION IS A WORLD WHERE HUMANS TREAT ANIMALS WITH RESPECT, EMPATHY AND UNDERSTANDING. FOUR PAWS MISSION IS TO BE THE STRONG, GLOBAL AND INDEPENDENT VOICE FOR ANIMALS. 0 0 1492893 188790 SEE SCHEDULE O 1492893 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 18 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY MA MD MI MN MS NH NJ NM NY NC OR PA RI SC TN VA WV WI ND X KATHERINE M MILLER 6179421233 36 BROMFIELD STREET SUITE 410 BOSTON MA 02108 JOSEF PFABIGAN PRESIDENT 10.00 X X 0 0 0 LUCIANA D'ABRAMO TREASURER 5.00 X X 0 0 0 PRISCILLA MCMULLEN CLERK 7.00 X X 0 0 0 STEPHEN RONAN DIRECTOR 2.00 X 0 0 0 WIM DEKOK DIRECTOR 2.00 X 0 0 0 KATHERINE M MILLER COUNTRY DIRECTOR 40.00 X 132948 0 26239 EDWARD E WEILER CONTROLLER (UNTIL MAY '25) 40.00 X 36596 0 3584 CLAIRE LAFRANCE HEAD OF COMMUNICATIONS 40.00 X 111038 0 366 CARLY ROME SENIOR PHILANTHROPY MANAGER 40.00 X 109183 0 8738 389765 0 38927 3 0 1 0 0 2773832 2773832 2773832 0 0 0 X 188790 188790 205649 168066 19027 18556 986215 529709 88801 367705 185234 99535 17536 68163 107889 62465 9822 35602 10879 7205 3001 673 43298 43298 37773 26649 4915 6209 104218 90129 3127 10962 33591 19526 8368 5697 54127 48714 1624 3789 40349 30061 3299 6989 4020 2995 329 696 5196 4676 156 364 2471 1423 545 503 DIRECT MAIL CAMPAIGN 387666 194380 12010 181276 LEGACY COSTS 21918 12625 4834 4459 TRANSACTION FEES 6764 3896 1492 1376 DUES & SUBSCRIPTIONS 3558 2049 785 724 2429605 1492893 222969 713743 X 95067 46776 2983 45308 205057 470166 200 74340 62593 45966 42787 6987 3179 120491 60700 406875 596838 158657 64287 111483 51589 270140 115876 X 75930 390787 60805 90175 136735 480962 406875 596838 344227 0 X 0 1 X 1 0 X 1828856 2997967 2220140 2512849 2773832 12333644 1828856 2997967 2220140 2512849 2773832 12333644 4751001 7582643 12333644 0.61480 0.66030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 39072 35893 3179 6894 6894 0 3179 SECURITY DEPOSIT 9888 OPERATING LEASE RIGHT-OF-USE-ASSET 50812 60700 OPERATING LEASE LIABILITY 51589 51589 X 2773832 0 2773832 0 2773832 2429605 0 2429605 0 2429605 PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. AS OF DECEMBER 31, 2025 AND 2024, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION ASSESSES THE RECORDING OF UNCERTAIN TAX POSITIONS BY EVALUATING THE MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS A TAX POSITION MUST MEET BEFORE BEING RECOGNIZED AS A BENEFIT IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, IF ANY, IN ITS STATEMENTS OF ACTIVITIES. THE ORGANIZATION HAS NOT RECOGNIZED ANY LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED BENEFITS AS OF DECEMBER 31, 2025 AND 2024. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX BENEFITS WITHIN THE NEXT 12 MONTHS. 1 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION. TO PROVIDE STRAY ANIMAL CARE IN MOLDOVA, SUPPORT WILD ANIMAL RESCUE, AND SUPPORT THE TIGER SANCTUARIES INCLUDING MOVING BIG CATS FROM FRANCE TO SOUTH AFRICA. 86248 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION. TO SUPPORT THE LIONSROCK BIG CAT SANCTUARY IN SOUTH AFRICA INCLUDING MOVING BIG CATS FROM FRANCE TO SOUTH AFRICA. 12697 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION. TO PROVIDE STRAY ANIMAL CARE IN SOUTHEAST ASIA. 60805 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION. TO SUPPORT THE BEAR SANCTUARY IN NINH BINH. 5000 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 GRANTS TO RECIPIENTS LOCATED IN THE REGION. TO SUPPORT TIGER RESCUE AND RELIEF EFFORTS IN ARGENTINA. 24040 0 0 0 0 0 0 188790 0 188790 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM TO PROVIDE STRAY ANIMAL CARE IN MOLDOVA. 70500 WIRE TRANSFER 0 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, TO SUPPORT THE LIONSROCK BIG CAT SANCTUARY IN SOUTH AFRICA. 10049 WIRE TRANSFER 0 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, TO PROVIDE STRAY ANIMAL CARE IN SOUTHEAST ASIA. 60805 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM TO SUPPORT WILD ANIMAL RESCUE. 13100 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM TO SUPPORT THE TIGER SANCTUARIES INCLUDING BIG CAT TRANSPORT FROM FRANCE TO SOUTH AFRICA. 2648 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, TO SUPPORT THE BEAR SANCTUARY IN NINH BINH. 5000 WIRE TRANSFER 0 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, TO SUPPORT TIGER RESCUE AND RELIEF EFFORTS IN ARGENTINA. 24040 WIRE TRANSFER 0 SUB-SAHARAN AFRICA TO SUPPORT THE TIGER SANCTUARIES INCLUDING BIG CAT TRANSPORT FROM FRANCE TO SOUTH AFRICA. 2648 WIRE TRANSFER 0 1 0 0 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION RAISES FUNDS TO SUPPORT THE INTERNATIONAL ORGANIZATION (VIER PFOTEN). ALL GRANT FUNDS ARE GIVEN TO VIER PFOTEN WHO USES THESE FUNDS TO PERFORM ANIMAL RESCUE AND SUPPORT OPERATIONS IN THE REGIONS REPORTED ON PART 1 AND PART II OF SCHEDULE F. X X 1 0 0 0 0 0 0 0 0 KATHERINE M MILLER COUNTRY DIRECTOR 132948 0 0 0 0 0 0 0 26239 0 159187 0 0 0 PART I, LINE 4A EDWARD WEILER, FORMER CONTROLLER, TERMINATED FROM THE ORGANIZATION ON MAY 9, 2025 AND RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $4,708 IN CALENDAR YEAR 2025. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: FOUR PAWS' EDUCATION AND ADVOCACY WORK ON BEHALF OF ANIMALS - FOUR PAWS IS WORKING TO EDUCATE AND MOBILIZE PEOPLE TO TAKE ACTIONS THAT PROVIDE SUPPORT AND PROTECTION, AND POSITIVE SOCIAL AND LEGISLATIVE CHANGES FOR ANIMALS. FOUR PAWS IS DOING THIS IN SEVERAL WAYS: PROTECTING WILD ANIMALS FROM SUFFERING WORLDWIDE: FOUR PAWS WORKS TO END THE FARMING, INTERNATIONAL TRADE AND EXPLOITATION OF BIG CATS THROUGH PUBLIC AND GOVERNMENT ENGAGEMENT IN SOUTH AFRICA, EUROPE, AND THE UNITED STATES. IN 2025, FOUR PAWS AND COALITION PARTNERS CELEBRATED THE PASSAGE OF LEGISLATION IN WASHINGTON STATE TO END THE USE OF CERTAIN WILD ANIMALS IN CIRCUSES AND TRAVELING SHOWS, AND CONTINUED TO SUPPORT SIMILAR LEGISLATION IN NEW YORK AND ILLINOIS. FOUR PAWS OPERATES SANCTUARIES FOR RESCUED BIG CATS AND BEARS ACROSS MULTIPLE CONTINENTS. OUR LIONSROCK BIG CAT SANCTUARY IN SOUTH AFRICA PROVIDES PERMANENT, SPECIES-APPROPRIATE HOMES FOR OVER 90 RESCUED BIG CATS FROM CIRCUSES, PRIVATE KEEPING, CANNED HUNTING FACILITIES, AND WAR-TORN ZOOS. OUR FELIDA BIG CAT SANCTUARY IN THE NETHERLANDS SPECIALIZES IN INTENSIVE CARE FOR TRAUMATIZED BIG CATS, WHILE TIERART WILD ANIMAL SANCTUARY IN GERMANY CARES FOR RESCUED TIGERS AND REHABILITATES NATIVE WILDLIFE FOR RELEASE. IN TOTAL, FOUR PAWS CARES FOR OVER 130 RESCUED BIG CATS GLOBALLY. FOR BEARS, FOUR PAWS OPERATES SANCTUARIES IN AUSTRIA, BULGARIA, GERMANY, KOSOVO, UKRAINE, SWITZERLAND, AND VIETNAM, CARING FOR OVER 1,350 RESCUED BEARS. IN VIETNAM, OUR BEAR SANCTUARY NINH BINH HOUSES OVER 40 BILE BEARS CONFISCATED FROM FARMS WHERE BEARS WERE SUBJECTED TO THE CRUEL PRACTICE OF BILE EXTRACTION. IN UKRAINE, OUR BEAR SANCTUARY DOMAZHYR PROVIDES LIFELONG CARE TO MORE THAN 25 BROWN BEARS RESCUED FROM ABUSIVE CONDITIONS INCLUDING BAITING OPERATIONS AND ROADSIDE CAPTIVITY. IN 2025, FOUR PAWS REACHED NEW AUDIENCES WITH THE FOURTH ANNUAL MARCH NAPNESS CAMPAIGN, A TOURNAMENT-STYLE PUBLIC EDUCATION INITIATIVE CELEBRATING RESCUED BEARS AND THEIR STORIES. IMPROVING THE LIVES OF DOGS AND CATS: FOUR PAWS STRAY ANIMAL CARE (SAC) PROJECTS OPERATE ACROSS EASTERN EUROPE AND SOUTHEAST ASIA, INCLUDING THAILAND, UKRAINE, MOLDOVA, AND BULGARIA. IN 2025, FOUR PAWS PROVIDED VETERINARY CARE - INCLUDING SPAY/NEUTER PROCEDURES, VACCINATIONS, AND MEDICAL TREATMENT - TO OVER 25,000 STRAY AND COMMUNITY-OWNED DOGS AND CATS ACROSS NINE COUNTRIES, THROUGH PROGRAMS THAT INCLUDE COMMUNITY OUTREACH, VETERINARY TRAINING, AND REHOMING EFFORTS. FOUR PAWS ALSO WORKS TO END THE DOG AND CAT MEAT TRADE IN SOUTHEAST ASIA, WHERE AN ESTIMATED 10 MILLION DOGS AND SEVERAL MILLION CATS ARE KILLED ANNUALLY. THROUGH PARTNERSHIP PROGRAMS WITH LOCAL NONPROFITS IN CAMBODIA, VIETNAM, AND INDONESIA, FOUR PAWS DELIVERS COMMUNITY EDUCATION, RESCUES, SPAY/NEUTER PROGRAMS, AND VETERINARY SERVICES, WHILE ENGAGING GOVERNMENT AGENCIES AND OTHER STAKEHOLDERS CONNECTED TO THE TRADE. GIVING FARM ANIMALS A VOICE: THROUGH OUR WEAR IT KIND PROGRAM, FOUR PAWS ENGAGES HUNDREDS OF GLOBAL FASHION BRANDS TO IMPROVE ANIMAL WELFARE POLICIES, REDUCE USE OF ANIMAL-DERIVED MATERIALS, AND INCREASE SUPPLY CHAIN TRANSPARENCY. IN THE U.S. IN 2025, FOUR PAWS SUPPORTED STATE LEGISLATION TO BAN NEW RETAIL FUR SALES AND LAUNCHED THE BE THEIR VOICE CAMPAIGN TO END LIVE LAMB CUTTING IN THE AUSTRALIAN WOOL INDUSTRY. THIS CAMPAIGN FEATURED CELEBRITY AMBASSADORS MALLORY LEWIS AND LAMB CHOP, AND THE ANIMATED SHORT FILM SUNNY THE LAMB, WHICH RECEIVED THE PEOPLE'S CHOICE AWARD AT THE SMILEY CHARITY FILM AWARDS. ADVANCING THE ONE HEALTH APPROACH: FOUR PAWS ADVOCATES FOR GOVERNMENTS TO ADOPT A ONE HEALTH APPROACH THAT INTEGRATES ANIMAL HEALTH AND WELFARE AS A PILLAR OF PANDEMIC PREVENTION. IN 2025, FOUR PAWS CELEBRATED THE ADOPTION OF THE PANDEMIC AGREEMENT AT THE WORLD HEALTH ASSEMBLY IN GENEVA - THE FIRST TIME THE ONE HEALTH APPROACH HAS BEEN ANCHORED IN AN INTERNATIONAL, LEGALLY BINDING INSTRUMENT. FOUR PAWS PRESENTED POLICY RECOMMENDATIONS AT THE UNITED NATIONS GENERAL ASSEMBLY IN NEW YORK, SUCCESSFULLY ADVOCATING FOR COMMITMENTS TO IMPROVE ANIMAL HEALTH, HUSBANDRY, AND WELFARE TO REDUCE ANTIMICROBIAL USE IN FARMING. DISASTER RESILIENCE AND GLOBAL AFFAIRS: FOUR PAWS WORKS TO BUILD DISASTER-RESILIENT COMMUNITIES THROUGH POLICIES THAT INCLUDE ANIMALS. IN 2025, FOUR PAWS CONTINUED TO BUILD A GLOBAL LEGAL FRAMEWORK CONNECTING ORGANIZATIONS WITH EXPERTISE IN ANIMAL WELFARE, DISASTER RESPONSE, AND VETERINARY MEDICINE. IN THE U.S., EFFORTS FOCUSED ON PUBLIC EDUCATION THROUGH DISASTER PREPAREDNESS GUIDES, CHECKLISTS, AND TOOLKITS FOR ANIMAL OWNERS IN COMMUNITIES AFFECTED BY WILDFIRES, FLOODING, HURRICANES, AND EARTHQUAKES. EMERGENCY RESCUE RESPONSE: FOUR PAWS DEPLOYS ITS RAPID RESPONSE TEAM TO MONITOR AND RESPOND TO CRISIS SITUATIONS WORLDWIDE USING A REVEAL, RESCUE, AND RESPOND (RRR) APPROACH. IN AUGUST 2025, FOUR PAWS WAS INVITED BY THE GOVERNMENT OF ARGENTINA TO ASSESS CONDITIONS AT THE FORMER ZOO LUJN IN BUENOS AIRES, WHICH HAD BEEN CLOSED DUE TO ANIMAL WELFARE CONCERNS. THE ASSESSMENT IDENTIFIED SERIOUS RISKS TO OVER 60 BIG CATS AND TWO BEARS. ON SEPTEMBER 1, 2025, FOUR PAWS ASSUMED FULL RESPONSIBILITY FOR THE HUSBANDRY MANAGEMENT, VETERINARY CARE, AND OPERATIONAL COSTS FOR THESE ANIMALS - REPRESENTING ONE OF THE ORGANIZATION'S LARGEST AND MOST COMPLEX EMERGENCY MISSIONS TO DATE. FORM 990, PART VI, SECTION A, LINE 8B CURRENTLY, THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT ACT ON BEHALF OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION WILL PROVIDE A COPY OF THE FORM 990 TO EACH OF THE FIVE BOARD MEMBERS. THEY WILL HAVE A WEEK FOR REVIEW, COMMENTS, AND APPROVAL BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED ANNUALLY BY THE US DIRECTOR AND REVIEWED WITH BOARD MEMBERS. THE CONFLICT OF INTEREST POLICY COVERS ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS. THE BOARD OF DIRECTORS, MINUS THE PERSON INVOLVED IN A POTENTIAL CONFLICT OF INTEREST, DETERMINES WHETHER A CONFLICT EXISTS AND HOW A CONFLICT SHOULD BE ADDRESSED, IN ACCORDANCE WITH THE POLICY. THE EMPLOYEE HANDBOOK ADDRESSES EMPLOYEE CONFLICTS OF INTEREST. FOUR PAWS ALSO MAINTAINS AN ONLINE REPORTING SYSTEM AVAILABLE BOTH INTERNALLY AND EXTERNALLY THROUGH WHICH ANY PERCEIVED CONFLICTS OF INTEREST OR OTHER ETHICS CONFLICTS CAN BE SHARED CONFIDENTIALLY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF COUNTRY DIRECTOR WAS AGREED BY THE BOARD AND ESTABLISHED AFTER REVIEW OF EQUIVALENT POSITIONS IN THE AREA AND NEGOTIATION WITH THE COUNTRY DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990; PART IX; LINE 26: THE ORGANIZATION HAS ALLOCATED THE JOINT COSTS OF PROVIDING EDUCATIONAL MATERIALS AND ACTIVITIES THAT INCLUDE A FUNDRAISING APPEAL. THE ALLOCATION WAS DETERMINED BY ANALYZING THE TOTAL NUMBER OF PROGRAM LINES DIVIDED BY THE TOTAL NUMBER OF LINES IN THE MAILINGS. ONLY THOSE JOINT ACTIVITIES THAT INCLUDE PROGRAMMATIC, FUNDRAISING AND GENERAL AND ADMINISTRATIVE COMPONENTS ARE INCLUDED IN THIS ALLOCATION. FORM 990; PART V; LINE 2A: THE ORGANIZATION USES A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) JUSTWORKS TO PAY ITS EMPLOYEES. IN 2025 JUSTWORKS ISSUED 18 W-2'S ON BEHALF OF FOUR PAWS INTERNATIONAL, INC.