Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 3,469,304 | 3,660,610 | 3,613,187 | 3,560,912 | 4,915,748 | 19,219,761 |
| 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 | 3,469,304 | 3,660,610 | 3,613,187 | 3,560,912 | 4,915,748 | 19,219,761 |
| 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. | 19,219,761 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 3,469,304 | 3,660,610 | 3,613,187 | 3,560,912 | 4,915,748 | 19,219,761 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 79,495 | 57,162 | 61,718 | 77,144 | 113,960 | 389,479 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 25,111 | 17,388 | 12,830 | 7,702 | 63,031 | |
| 11 | Total support Add lines 7 through 10. | 19,697,436 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | FUND RAISING 63,031 |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4A | OTHER SERVICES PROVIDED INCLUDE EDUCATING SCHOOL AGED CHILDREN ON PET RESPONSIBILITY AND SAFETY WITH ANIMALS IN ALL 33 SCHOOL DISTRICTS IN FRESNO COUNTY AND OTHER CENTRAL VALLEY LOCATIONS. WE TEACH MANY CLASSES FOR FREE, INCLUDING DOG BITE PREVENTION, PET RESPONSIBILITY, ANIMAL CAREERS, DOG TRAINING, SPAY/NEUTER AWARENESS AND HOW TO HELP ANIMALS. WE OFFER MULTIPLE EDUCATIONAL OPPORTUNITIES SUCH AS TOURING CLASSES, SPECIAL MEETING PRESENTATIONS, SAFETY CLASSES FOR PROFESSIONALS, CREATIVE EVENTS, SERVICE LEARNING PROJECTS, AND MANY OTHER SPECIAL ANIMAL RELATED REQUESTS FROM THE COMMUNITY. THE CCSPCA AND OUR PET PLACEMENT ORGANIZATIONS (PPOS) HAVE SENT MANY ANIMALS OUT OF STATE FOR PLACEMENT FROM CANADA TO CHICAGO TO MONTANA TO OREGON. 1,465 PETS WERE TRANSFERRED TO PPOS. WE ARE AN OPEN DOOR SHELTER - THAT MEANS WE ACCEPT EVERY ANIMAL, EVERY DAY, 365 DAYS A YEAR - EVEN THE ONES WHOSE HEALTH, AGE OR PERSONALITY AREN'T IDEAL. |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ORGANIZATION HAS MEMBERS. |
| 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 SHALL BE ARRANGED SO THAT THE TERMS OF THREE DIRECTORS SHALL EXPIRE EACH YEAR. EACH YEAR THREE DIRECTORS ARE ELECTED. |
| FORM 990, PAGE 6, PART VI, LINE 7B | THE ORGANIZATION 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. |
| FORM 990, PAGE 6, PART VI, LINE 8B | THE CCSPCA DOES NOT HAVE ANY STANDING COMMITTEES OTHER THAN A NOMINATING COMMITTEE. THE OTHER COMMITTEES ARE AD HOC AND ARE NOT AUTHORIZED TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. HOWEVER, ANNUALLY AN AUDIT COMMITTEE IS FORMED TO REVIEW THE AUDIT REPORT AND MEET WITH THE AUDITORS. THE AUDIT REPORT IS ALSO PRESENTED TO THE BOARD OF DIRECTORS. SIMILARLY A FINANCE COMMITTEE REVIEWS THE MONTHLY FINANCIAL STATEMENTS AS WELL AS THE PERFORMANCE OF THE ORGANIZATION'S INVESTMENTS. ANY RECOMMENDATIONS ARE BROUGHT TO THE BOARD OF DIRECTORS FOR APPROVAL AND ACTION. FORMAL MINUTES ARE NOT MAINTAINED BY THESE COMMITTEES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE DRAFT FORM 990 IS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING, EITHER VIA EMAIL OR OTHER METHODS. ANY QUESTIONS OR CONCERNS ARE RESOLVED BY THE BOARD OF DIRECTORS PRIOR TO SUBMISSION OF THE FORM 990 TO THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | WHEN ANY CONSTRUCTION PROJECT OR OTHER MAJOR EVENT IS UNDERTAKEN THE BEST INTERESTS OF THE CCSPCA 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. |
| 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. COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS UTILIZING A COMPENSATION SURVEY OVER THE WEB, COMPARABLES FROM OTHER NON-PROFIT AGENCIES AND VARIOUS OTHER SOURCES. THE EXECUTIVE DIRECTOR HAS THE DISCRETION TO SET THE COMPENSATION FOR THE SENIOR STAFF BASED ON COMPARATIVE INDUSTRIES AND THE LOCAL ENVIRONMENT. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE CCSPCA PROVIDES COPIES OF THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO ANYONE WHO REQUESTS IT. |
| FORM 990, PART VII | DICK POWELL'S TERM AS A DIRECTOR ENDED ON DECEMBER 31, 2014. |
| FORM 990, PART IX, LINE 24E | VETERINARY FEES 98,194 0 0 DEVELOPMENT OUTSIDE SRVCS 0 0 96,000 WORKERS COMP INS 74,436 12,118 0 PHARMACEUTICAL SUPPLIES 82,413 0 0 VACCINATION SUPPLIES 79,638 0 0 KENNEL SUPPLIES 77,179 0 0 FUEL 57,132 0 0 AUTO & TRUCK EXPENSE 44,636 0 0 MICRO CHIP SUPPLIES 43,309 0 0 HORSE EXPENSE 36,632 0 0 REPAIRS & MAINT 28,060 7,015 0 PLAYMATE MAGAZINE 34,620 0 0 FREEZER RENTAL 28,296 0 0 ANIMAL FOOD 26,058 0 0 BANK CHARGES 16,028 4,007 0 LAB FEES 19,463 0 0 VACCINATION SUPPLIES 18,142 0 0 CREMATION EXPENSE 16,389 0 0 SPECIAL EVENTS 15,957 0 0 EDUCATION & TRAINING 9,736 2,434 0 UTILITIES 9,366 2,342 0 OFFICE SUPPLIES 8,704 2,176 0 EUTHANASIA SUPPLIES 10,865 0 0 REPAIS & MAINTENANCE 8,677 2,169 0 OUTSIDE SERVICES 8,622 2,155 0 GARBAGE 8,476 2,119 0 MEMBERSHIP EXPENSE 0 0 10,592 SECURITY 8,272 2,068 0 ENFORCEMENT SUPPLIES 9,581 0 0 PENAL CODE SEC 597 9,424 0 0 MISC EXP 7,382 1,845 0 AUDIT 7,326 1,832 0 ENVIRONMENTAL DISPOSAL 9,125 0 0 OPERATIONAL EXPENSES 8,980 0 0 ANIMAL FOOD 8,666 0 0 PAYROLL PROCESSING 6,442 1,611 0 RADIO COMMUNICATIONS 7,536 0 0 MICRO CHIP SCANNERS 7,386 0 0 CALENDARS 6,984 0 0 ENVIRONMENTAL DISP 5,889 0 0 PROPERTY TAX 5,819 0 0 COMPUTER SUPPLIES/MAINT. 4,522 1,131 0 VOLUNTEER DEPARTMENT 5,468 0 0 KENNEL SUPPLIES 5,287 0 0 ANNUAL DINNER 0 5,137 0 UNIFORMS 4,958 0 0 FOSTER SHELTER 4,949 0 0 DUES & SUBSCRIPTIONS 3,530 883 0 BAD DEBTS 3,693 0 0 TELEPHONE 2,700 675 0 EMPLOYEE PARTIES 0 3,116 0 HOME FOR THE HOLIDAYS EXP 2,966 0 0 EMPLOYEE INCENTIVE 0 2,807 0 LAB FEES 2,679 0 0 SEPTIC SYSTEM 1,956 489 0 WISHLIST EXPENSE 2,311 0 0 TAXES-PROPERTY 2,096 0 0 EDUCATION & TRAINING 1,639 410 0 SECURITY 1,626 406 0 CONTRIBUTIONS 0 2,000 0 FIRST AID SUPPLIES 1,733 0 0 FAIR EXPENSE 1,395 0 0 EQUIPMENT LEASE 914 228 0 LICENSE & PERMITS 1,053 0 0 DUES & SUBSCRIPTIONS 787 197 0 EMPLOYEE RELATIONS 0 955 0 DONATED VEHICLE EXPENSE 0 0 673 WHISKER WONDERLAND EXP 645 0 0 ANNUAL ENVIRONMENT FEES 638 0 0 LIVESTOCK 460 0 0 OPERATIONAL EXPENSES 367 92 0 WELLNESS/MEDICAL ASSIST 399 0 0 LICENSE & PERMITS 320 0 0 GROOMING SUPPLIES 312 0 0 URNS 248 62 0 BACKGROUND CHECKS 246 62 0 STATE FILING FEE 0 170 0 BACKGROUND 122 31 0 EUTHANASIA PROGRAM 140 0 0 CASH OVER (SHORT) 102 25 0 COLLECTION EXPENSE 113 0 0 UNIFORMS 81 0 0 FIRST AID SUPPLIES 64 0 0 EMPLOYEE RELATIONS 0 50 0 CONTRIBUTIONS 0 50 0 TRAVEL 27 7 0 DEVELOPMENT EXPENSE 0 0 28 EMPLOYEE PARTIES 0 21 0 EMPLOYEE INCENTIVE 0 4 0 CASH SHORT (OVER) -23 -6 0 |
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| Software Version: |