Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
CENTRAL CALIFORNIA SPCA FRESNO COUNTY HUMANE SOCIETY
Employer identification number
94-1207695
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
3,195,857
3,380,784
3,888,424
3,838,246
3,469,304
17,772,615
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
3,195,857
3,380,784
3,888,424
3,838,246
3,469,304
17,772,615
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
17,772,615
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
3,195,857
3,380,784
3,888,424
3,838,246
3,469,304
17,772,615
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
60,905
41,153
23,688
58,867
79,495
264,108
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
19,545
12,615
85,053
117,213
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
5,240
24,643
29,455
25,111
84,449
11
Total support (Add lines 7 through 10).
18,238,385
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
4,842,922
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
97.450 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
97.590 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
CENTRAL CALIFORNIA SPCA FRESNO COUNTY HUMANE SOCIETY
Employer identification number
94-1207695
Identifier
Return Reference
Explanation
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS
FORM 990, PAGE 1, PART I, LINE 6
VOLUNTEERS ARE AN INVALUABLE RESOURCE FOR THE CENTRAL CALIFORNIA S.P.C.A. FOR THE YEAR ENDED JUNE 30, 2011, 1,182 VOLUNTEERS WORKED A TOTAL OF 47,280 HOURS. USING THE CALIFORNIA STATE MINIMUM WAGE RATE OF 8.00 PER HOUR, THIS EQUATES TO A CASH VALUE OVER 375,000. WITH PARENTAL PERMISSION, VOLUNTEERS CAN START AS YOUNG AS TEN YEARS OLD. THEY ARE USED FOR A MULTITUDE OF THINGS IN THE KENNELS SUCH AS THE EAT TEAM - EXERCISE, ATTENTION, TIME - TO MAKE SURE AS MANY ANIMALS AS POSSIBLE GET SOCIALIZATION, SUNSHINE AND EXERCISE TIME, ONE ON ONE. THEY ASSIST WITH TRAINING TO INCREASE THE ADOPTION CHANCES FOR THESE ANIMALS. A CAT TEAM ASSISTS IN THE PETSMART 7 DAY A WEEK ADOPTION PROGRAM TO ASSURE THE CAGES ARE CLEAN AND THE CATS/KITTENS HAVE TOYS AND BASIC NECESSITIES AND ARE READY FOR ADOPTION. VOLUNTEERS ARE USED IN THE OFFICE TO ASSIST WITH ENTERING DATA INTO THE COMPUTER AND HELP WITH MISCELLANEOUS FILING AND OTHER BASIC PAPER WORK. THEY ARE USED FOR OFF-SITE AND ON-SITE FUND-RAISING EVENTS AND HELP IN THE PREPARATION, SETUP, TEAR DOWN AND OTHER OUTREACH. GREETERS ARE USED ON A CONTINUAL BASIS TO GREET THE PUBLIC AND HAVE EVEN DIRECTED TRAFFIC AS NECESSARY. VOLUNTEERS ALSO TAKE PHOTOGRAPHS THAT ARE USED ON VARIOUS WEBSITES AND PETFINDERS. FOSTER VOLUNTEERS OFFER SHELTER AND NURTURING FOR ANIMALS UNTIL THEY ARE ADOPTABLE. THIS INVOLVES THE RESPONSIBILITY FOR TAKING CARE OF AN ANIMAL, PROVIDING FOR IT UNTIL IT IS ABLE TO COME BACK TO THE SHELTER OR AN OFFSITE LOCATION TO GO UP FOR ADOPTION. AND THE LIST GOES ON AS TO WHAT THE VOLUNTEERS DO FOR THE S.P.C.A.
FIRST ACHIEVEMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4A
OFFICERS FOR DISPOSAL. THE ENORMITY OF THESE NUMBERS INDICATES THE NEED TO CONTINUE TO EDUCATE THE PUBLIC ON THE IMPORTANCE OF PROPER CARE AND OWNERSHIP RESPONSIBILITIES. WE ARE HAPPY TO REPORT THAT 9,392 LOST PETS WERE ADOPTED AND/OR RETURNED TO THEIR OWNERS DURING THE FISCAL YEAR. OUT OF 38,681 VEHICLE CALLS COMPLETED, 1,044 OF THE CALLS WERE FOR INVESTIGATION OF CRUELTY TO ANIMALS AS REPORTED TO US BY CONCERNED CITIZENS, WHICH RESULTED IN EITHER ARRESTS, FINES OR CORRECTIVE MEASURES PUT IN PLACE TO PROTECT THE ANIMALS INVOLVED. OTHER SERVICES PROVIDED INCLUDE EDUCATING SCHOOL-AGE CHILDREN REGARDING PROPER PET CARE; EDUCATING THE PUBLIC REGARDING ANIMAL POPULATION CONTROL AND ANIMAL CONTAINMENT THROUGH ATTENDANCE AT THE COUNTY FAIR AND OTHER EVENTS THROUGHOUT THE CITY AND COUNTY; AND OUR PET THERAPY PROGRAM, WHERE STAFF MEMBERS AND VOLUNTEERS BRING ANIMALS TO LOCAL CONVALESCENT HOSPITALS TO BENEFIT THE PATIENTS IN RESIDENCE. (FINANCIAL RECORDS ARE NOT MAINTAINED BY EACH INDIVIDUAL PROGRAM ACTIVITY.)
CLASSES OF MEMBERS OR STOCKHOLDERS
FORM 990, PAGE 6, PART VI, LINE 6
THE ORGANIZATION HAS MEMBERS WHO PAY ANNUAL DUES.
ELECTION OF MEMBERS AND THEIR RIGHTS
FORM 990, PAGE 6, PART VI, LINE 7A
THE MEMBERS OF THE ORGANIZATION ELECT THE BOARD OF DIRECTORS BY WRITTEN BALLOT. MEMBERS OF THE BOARD OF DIRECTORS SHALL SERVE FOR THREE YEARS. THEIR TERMS OF OFFICE SAHLL BE ARRANGED SO THAT THE TERMS OF THREE DIRECTORS SHALL EXPIRE EACH YEAR. EACH YEAR THREE DIRECTORS ARE ELECTED.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7B
THE BOARD OF DIRECTORS MAY NOT INCUR INDEBTEDNESS IN EXCESS OF 5,000 AT ANY TIME UNLESS A GREATER SUM IS AUTHORIZED BY A RESOLUTION ADOPTED BY 2/3 VOTE OF THE MEMBERS PRESENT IN PERSON AT A REGULAR MEETING OF THE MEMBERSHIP OR AT A SPECIAL MEETING OF THE MEMBERSHIP CALLED FOR THAT PURPOSE. THE FOREGOING ACTION MAY ALSO BE TAKEN BY THE MEMBERS BY WRITTEN BALLOT PER THE BY-LAWS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
A COPY OF THE 990 IS PROVIDED TO THE BOARD AT A REGULARLY SCHEDULED MEETING PRIOR TO FILING. IT IS BRIEFLY REVIEWED WITH THE BOARD BY THE EXECUTIVE DIRECTOR AND NOTED IN THEIR MINUTES OF THE MEETING.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
WHEN ANY CONSTRUCTION PROJECT OR OTHER MAJOR EVENT IS UNDERTAKEN THE BEST INTERESTS OF THE SPCA ARE CONSIDERED FIRST. ANY ISSUES ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS AND ARE PUT IN THE MINUTES. THE BOARD MONITORS AND REVIEWS POLICIES AT BOARD MEETINGS AS NEEDED. EMPLOYEES ARE REQUIRED TO NOTIFY IN WRITING ANY INSTANCES THAT COULD GIVE RISE TO CONFLICTS. THE EXECUTIVE DIRECTOR, HUMAN RESOURCES MANAGER AND THE DIRECTOR OF OPERATIONS REVIEW AND MONITOR ANY POTENTIAL EMPLOYEE CONFLICTS OF INTERESTS ON A REGULAR BASIS.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
THE BOARD OF DIRECTORS SETS THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THERE HAVE ONLY BEEN THREE EXECUTIVE DIRECTORS SINCE THE INCEPTION OF THE ORGANIZATION. THE EXECUTIVE DIRECTOR TYPICALLY RECEIVES THE SAME PERCENTAGE INCREASE GRANTED TO THE SHELTER EMPLOYEES. A NEW EXECUTIVE DIRECTOR WAS APPOINTED IN THE LATTER PART OF THIS FISCAL YEAR. THE COMPENSATION WAS DETERMINED BY THE BOARD OF DIRECTORS UTILIZING A COMPENSATION SURVEY OVER THE WEB, COMPARABLES FROM OTHER NON-PROFIT AGENCIES AND DISCUSSIONS WITH THE RETIRING EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR HAS THE DISCRETION TO SET THE COMPENSATION FOR THE SENIOR STAFF BASED ON COMPARATIVE INDUSTRIES AND THE LOCAL ENVIRONMENT.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
THE SPCA PROVIDES COPIES OF THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO ANYONE WHO REQUESTS IT.