Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (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 | |||||
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Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 163,600,103 | 182,705,546 | 197,064,307 | 219,969,109 | 243,128,195 | 1,006,467,260 |
| 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 | 163,600,103 | 182,705,546 | 197,064,307 | 219,969,109 | 243,128,195 | 1,006,467,260 |
| 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. | 1,006,467,260 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 163,600,103 | 182,705,546 | 197,064,307 | 219,969,109 | 243,128,195 | 1,006,467,260 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 5,093,532 | 5,222,599 | 4,588,637 | 5,149,538 | 6,362,100 | 26,416,406 |
| 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.).. | 2,372,646 | 396,241 | 253,763 | 311,653 | 341,899 | 3,676,202 |
| 11 | Total support. Add lines 7 through 10 | 1,036,873,928 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) |
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| 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) |
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| 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): |
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| 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 | ||||
| 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 |
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| 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 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | LIST RENTALS - 2015 AMOUNT: $ 368,475. 2016 AMOUNT: $ 253,763. 2017 AMOUNT: $ 311,653. 2018 AMOUNT: $ 341,899. FUNDRAISING EVENTS - MISCELLANEOUS - 2014 AMOUNT: $ 2,372,646. 2015 AMOUNT: $ 27,766. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE -CONTINUED | IN NORTH CAROLINA, ASPCA SPAY/NEUTER ALLIANCE (ASNA) PERFORMED 25,565 SURGERIES AT ITS CLINIC IN ASHEVILLE, NORTH CAROLINA, WORKING WITH MORE THAN 65 ANIMAL WELFARE GROUPS ACROSS THE WESTERN PART OF THE STATE. ASNA ALSO TRAINED 1,079 VETERINARIANS, VETERINARY STUDENTS AND VETERINARY PROFESSIONALS, INCLUDING STAFF FROM SPAY/NEUTER CLINICS NATIONWIDE, IN SPAY/NEUTER BEST PRACTICES AND GENTLE ANIMAL-HANDLING TECHNIQUES. CUMULATIVELY, THROUGHOUT THE YEAR, THE NETWORK OF SPAY/NEUTER CLINICS FOSTERED AND TRAINED BY ASNA SERVED OVER 1.1 MILLION COMPANION ANIMALS ACROSS THE COUNTRY. THE NORTHERN TIER SHELTER INITIATIVE (NTSI) IS AN ASPCA PROGRAM THAT PROVIDES CONSULTATIONS, TRAINING AND GRANTS TO ANIMAL WELFARE AGENCIES IN SEVEN MIDWESTERN AND NORTHWESTERN STATES: ALASKA, IDAHO, MINNESOTA, MONTANA, NORTH DAKOTA, WASHINGTON AND WISCONSIN. IT WORKS TO STRATEGICALLY IDENTIFY AND PARTNER WITH ORGANIZATIONS IN THESE SEVEN STATES, WITH THE GOAL OF ENSURING A MEASURABLE, SUSTAINABLE AND ADVANCED CAPACITY TO PROVIDE SHELTER AND COMMUNITY OUTREACH SERVICES. IT SEEKS TO IMPROVE THE QUALITY OF LIFE FOR COMPANION ANIMALS IN THE REGION'S SHELTERS AND SURROUNDING COMMUNITIES BY ADDRESSING THE IMMEDIATE NEEDS OF ITS VULNERABLE ANIMAL POPULATIONS, WHILE SIMULTANEOUSLY COLLECTING AND ANALYZING DATA TO ADDRESS LONG-TERM CHALLENGES. SINCE 2015, THE NTSI HAS ENGAGED WITH OVER 170 ORGANIZATIONS AND AWARDED 264 GRANTS TOTALING NEARLY $3 MILLION. THE NTSI HAS PROVIDED OVER 540 CONSULTATIONS ON TOPICS SUCH AS BOARD DEVELOPMENT AND STRATEGIC PLANNING, ANIMAL HOUSING AND ENRICHMENT, CAPACITY FOR CARE, ADOPTION PROGRAMS, SPAY/NEUTER CLINICS AND SANITATION. THE TEAM ALSO HAS PROVIDED OVER 40 ON-SITE TRAININGS TO ORGANIZATIONS COVERING COALITION BUILDING, CONFERENCE PLANNING, COMMUNITY ENGAGEMENT, RELOCATION AND SPAY/NEUTER OUTREACH. |
| FORM 990, PART III, LINE 4B, DESCRIPTION OF PROGRAM SERVICE -CONTINUED | IOWA PUPPY MILL IN NOVEMBER, THE WORTH COUNTY SHERIFF'S OFFICE ASKED FOR THE ASPCA'S ASSISTANCE IN REMOVING 170 "FEARFUL AND UNDER SOCIALIZED" SAMOYED DOGS FROM FILTHY AND OVERCROWDED KENNELS THAT PROVIDED MINIMAL PROTECTION FROM THE ELEMENTS. NATIONAL AND REGIONAL OUTLETS INCLUDING THE ASSOCIATED PRESS, TEEN VOGUE, THE DES MOINES REGISTER, THE GAZETTE, AND KCRG, COVERED THE ASPCA'S EFFORTS. CALIFORNIA WILDFIRES AT THE REQUEST OF LAKE COUNTY ANIMAL CARE AND CONTROL IN AUGUST, THE ASPCA WAS CALLED TO ASSIST IN THE RESCUE OF NEARLY 50 ANIMALS DISPLACED BY WILDFIRES IN CALIFORNIA. LOCAL MEDIA OUTLETS SAN FRANCISCO GATE, THE SAN FRANCISCO CHRONICLE, THE PRESS DEMOCRAT AND LAKE COUNTY NEWS REPORTED HOW THE ASPCA ASSISTED WITH ANIMAL EVACUATIONS DURING THE WILDFIRES. IN Q4, THE ASPCA ASSISTED LOCAL GROUPS IN CALIFORNIA BY CARING FOR MORE THAN 2,500 ANIMALS IMPACTED BY WILDFIRES IN NORTHERN AND SOUTHERN CALIFORNIA. IN EARLY NOVEMBER, THE ASPCA ASSISTED THE LOS ANGELES COUNTY DEPARTMENT OF ANIMAL CARE AND CONTROL AND THE BUTTE COUNTY ANIMAL CONTROL WITH EMERGENCY SHELTERING AND ONGOING CARE FOR DISPLACED ANIMALS. REGIONAL MEDIA OUTLETS COVERING THE ASPCA'S EFFORTS TO RESCUE AND CARE FOR ANIMALS AFFECTED BY THE WILDFIRE INCLUDED NBC LOS ANGELES, KPTV, AND KTXL. NATIONAL OUTLET LOOK TO THE STARS FEATURED ACTRESS ASHLEY GREEN'S ACTIVE PARTICIPATION IN OUR ON-SCENE WILDFIRE RESCUE EFFORTS IN NORTHERN CALIFORNIA. HURRICANES IN OCTOBER, AHEAD OF HURRICANE MICHAEL, NBC NEWS SHARED EMERGENCY PREPARATION TIPS, INCLUDING THE ASPCA'S RECOMMENDATION THAT PET OWNERS HAVE PET EMERGENCY KITS. WHEN HURRICANE MICHAEL LANDED, THE ASPCA SET UP AN EMERGENCY SHELTER AT THE HUMANE SOCIETY OF BAY COUNTY AND DEPLOYED THEIR SEARCH AND RESCUE UNIT TO HELP REUNITE LOST PETS WITH THEIR OWNERS. IN THE WEEKS FOLLOWING THE HURRICANE, THE ASPCA ASSISTED IN THE RESCUE AND CARE OF MORE THAN 600 CATS AND DOGS. NATIONAL AND REGIONAL MEDIA OUTLETS REPORTED ON THE ASPCA'S EMERGENCY RESCUE AND SHELTERING EFFORTS, INCLUDING ABC NEWS, PEOPLE MAGAZINE, GOOD MORNING AMERICA, WTVT, IHEARTDOGS, AND WJHG. SEVERAL MEDIA OUTLETS REPORTED ON THE DEPLOYMENT OF THE ASPCA'S DISASTER RESPONSE TEAM TO NORTH CAROLINA DAYS BEFORE HURRICANE FLORENCE REACHED THE STATE. IN ALL, THE ASPCA RESCUED MORE THAN 550 ANIMALS INCLUDING PIGS, CHICKENS, HORSES, CATS AND DOGS. NATIONAL NEWS OUTLETS REPORTING ON THE DISASTER INCLUDED YAHOO, FOX NEWS, THE WASHINGTON POST, THE HUFFINGTON POST AND MSN. LOCAL COVERAGE OF THE ASPCA RESPONSE WAS FEATURED IN THE NEWS & OBSERVER, HERALD SUN AND SPECTRUM NEWS NC. |
| FORM 990, PART III, LINE 4C, DESCRIPTION OF PROGRAM SERVICE -CONTINUED | WORKING TO KEEP PEOPLE AND PETS TOGETHER: THE ASPCA SUCCESSFULLY LOBBIED FOR THE PASSAGE OF THE PROTECTING ANIMALS WITH SHELTER ACT, WHICH ENSURES THAT VICTIMS OF DOMESTIC VIOLENCE AND THEIR PETS CAN STAY TOGETHER IN TIMES OF CRISIS BY AUTHORIZING GRANTS FOR EMERGENCY ASSISTANCE AND HOUSING. GR ALSO ASSISTED THE LOCALLY BASED CITIZENS AGAINST BREED-SPECIFIC LEGISLATION (BSL) IN EDUCATING THE CITIZENS OF SPRINGFIELD, MISSOURI, ABOUT THE DANGERS OF BSL AND IN WAGING A GROUND CAMPAIGN TO SUCCESSFULLY REPEAL SPRINGFIELD'S PIT BULL BAN. GR ALSO WORKED TO GET THE L.A. CITY COUNCIL'S SUPPORT TO CREATE MORE PET-FRIENDLY HOUSING, HELPING MORE FAMILIES AND PETS STAY TOGETHER. IN ADDITION, A NEW LAW IN CALIFORNIA WILL INCREASE ACCESS TO VET CARE BY AUTHORIZING THE STATE'S VETERINARIANS TO RECEIVE CONTINUING EDUCATION CREDITS FOR TIME VOLUNTEERED PROVIDING FREE SPAY/NEUTER SERVICES. ANIMAL CRUELTY: THE ASPCA SUCCESSFULLY LOBBIED FOR PASSAGE OF THE PARITY IN ANIMAL CRUELTY ENFORCEMENT ACT, WHICH BANS COCKFIGHTING IN U.S. TERRITORIES BY CLOSING THE LOOPHOLES THAT HAD PREVENTED THE FULL FEDERAL PROHIBITION OF THIS HEINOUS CRIME. THE INDIANA STATE LEGISLATURE RECOGNIZED THE LINK BETWEEN DOMESTIC VIOLENCE AND ANIMAL ABUSE AND WORKED WITH THE ASPCA TO PASS A LAW PERMITTING PROTECTIVE SERVICE WORKERS TO REPORT SUSPECTED ANIMAL ABUSE. THE ASPCA CONTINUED ITS EFFORTS TO ELIMINATE INHUMANE PRACTICES ON FARMS AND ENSURE MORE TRANSPARENCY IN AGRICULTURE. THE FARM ANIMAL WELFARE TEAM COLLABORATED WITH FOOD COMPANIES AND INSTITUTIONS TO SECURE COMMITMENTS TO BETTER PRACTICES, EXPANDED ITS CONSUMER EDUCATION CAMPAIGN AROUND FOOD LABELS, AND ENGAGED IN ADVOCACY AT THE LOCAL, STATE AND FEDERAL LEVELS FOR A MORE HUMANE FARMING SYSTEM. ACCOMPLISHMENTS IN 2018 INCLUDE: - HELPING 56 FOOD COMPANIES ADOPT THE MOST RIGOROUS FARM ANIMAL WELFARE CERTIFICATION PROGRAMS IN THE COUNTRY. THESE COMMITMENTS WILL IMPROVE THE LIVES OF HUNDREDS OF THOUSANDS OF CHICKENS, COWS, PIGS AND OTHER FARM ANIMALS, AND REPRESENT A SIGNIFICANT EXPANSION OF ACCESS TO HIGHER-WELFARE PRODUCTS FOR CONSUMERS NATIONWIDE. - WORKING ALONGSIDE A LARGE COALITION TO PASS PROPOSITION 12 - THE NATION'S STRONGEST FARM ANIMAL PROTECTION LAW - IN CALIFORNIA. VOTERS OVERWHELMINGLY APPROVED THE BAN ON CRUEL CONFINEMENT OF MOTHER PIGS, EGG-LAYING HENS AND VEAL CALVES, AS WELL AS THE SALE OF PRODUCTS FROM FARMS USING THOSE PRACTICES. THE ASPCA TESTIFIED IN FAVOR OF A RHODE ISLAND BILL BANNING BATTERY CAGES IN EGG PRODUCTION, WHICH ALSO PASSED. - SUCCESSFULLY DEFEATING THE KING AMENDMENT IN THE 2018 FARM BILL, WHICH SOUGHT TO NULLIFY AND PROHIBIT STATE-LEVEL FARM ANIMAL PROTECTION LAWS ACROSS THE COUNTY. THIS AMENDMENT JEOPARDIZED BANS ON GESTATION CRATES AND BATTERY CAGES, AS WELL AS BANS ON THE SALE OF FOOD ITEMS PRODUCED USING THESE CRUEL SYSTEMS. - D.C. PUBLIC SCHOOLS AND THE MUNICIPALITY OF COOK COUNTY, ILLINOIS, ADOPTED THE GOOD FOOD PURCHASING PROGRAM, WHICH REQUIRES THAT COMMITTED INSTITUTIONS PURCHASE WELFARE-CERTIFIED ANIMAL PRODUCTS AND/OR REDUCE OVERALL CONSUMPTION OF ANIMAL PRODUCTS. COLLECTIVELY, THESE POLICIES AFFECT MILLIONS OF MEALS ANNUALLY. - MORE THAN 17,500 SUPPORTERS JOINED THE FACTORY FARM DETOX, A WEEK-LONG CONSUMER CHALLENGE TO AVOID FACTORY FARMED PRODUCTS AND REPLACE THEM WITH WELFARE-CERTIFIED OR PLANT-BASED ALTERNATIVES. THROUGH ITS EQUINE WELFARE DEPARTMENT, IN 2018, THE ASPCA REVAMPED ITS HELP A HORSE HOME CONTEST TO FOCUS ON FINDING GOOD HOMES FOR HORSES. OVER A TWO-MONTH PERIOD, PARTICIPATING SHELTERS AND RESCUE GROUPS ADOPTED OUT OVER 1,000 EQUINES AND RAISED OVER $2.2 MILLION IN DONATIONS FOR THEIR ORGANIZATIONS. ASPCA GRANTS TOWARD ADOPTIONS, SAFETY NET PROGRAMS AND EQUINE VICTIMS OF CRUELTY WERE PROVIDED TO 56 EQUINE WELFARE GROUPS IN 2018. |
| FORM 990, PART VI, SECTION A, LINE 1 | THE ASPCA HAS TWO CATEGORIES OF MEMBERS, "GOVERNING MEMBERS AND "MEMBERS", BUT ONLY GOVERNING MEMBERS HAVE VOTING RIGHTS. THE ASPCA'S "GOVERNING MEMBERS" CONSIST OF THOSE PERSONS WHO ARE CURRENTLY SERVING AS MEMBERS OF THE BOARD OF DIRECTORS. ONLY GOVERNING MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS UNDER THE ASPCA'S BY-LAWS. THE ASPCA'S "MEMBERS" CONSIST OF ONE OR MORE MEMBERSHIP CATEGORIES (E.G., CHAMPIONS, BENEFACTORS, SPONSORS, ASSOCIATES, FRIENDS, JUNIORS, ETC.) AS MAY BE ESTABLISHED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. WITH THE EXCEPTION OF THOSE MEMBERS WHO ARE ALSO GOVERNING MEMBERS, NO "MEMBER" HAS THE RIGHT TO VOTE ON THE ELECTION OF DIRECTORS TO THE BOARD OF DIRECTORS. ANY CONTRIBUTOR OVER AGE 18 WHO MAKES A DONATION OF $25 OR MORE TO THE ASPCA IS DEEMED A "MEMBER". |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY A NATIONALLY-RENOWNED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE DEPARTMENT. THE DRAFT OF THE FORM 990 IS REVIEWED BY SENIOR MANAGEMENT, LEGAL COUNSEL, AS WELL AS THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. A COPY IS CIRCULATED TO THE FULL BOARD OF DIRECTORS PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL DIRECTORS, OFFICERS AND KEY EMPLOYEES COMPLETE A WRITTEN CONFLICT OF INTEREST QUESTIONNAIRE AND DECLARATION ANNUALLY. THE SECRETARY OF THE ASPCA PROVIDES COPIES OF ALL COMPLETED DISCLOSURE STATEMENTS TO THE CHAIR OF THE AUDIT COMMITTEE AND TO THE CHIEF LEGAL OFFICER. ANY POTENTIAL CONFLICTS ARE ADDED TO RECORDS MAINTAINED BY THE ASPCA'S LEGAL DEPARTMENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE AUDIT COMMITTEE OF THE ASPCA BOARD IS THE AUTHORIZED COMPENSATION-SETTING BODY THAT REVIEWS AND APPROVES THE COMPENSATION OF THE "DISQUALIFIED PERSONS" OF THE ASPCA. THE ASPCA ENGAGES AN INDEPENDENT COMPENSATION EXPERT TO CONDUCT A COMPENSATION STUDY TO ASSESS THE REASONABLENESS OF EACH "DISQUALIFIED PERSON'S" TOTAL COMPENSATION IN ACCORDANCE WITH THE REBUTTABLE PRESUMPTION "SAFE HARBOR" PROVISIONS OF SECTION 4958 OF THE INTERNAL REVENUE CODE. THE COMPENSATION EXPERT ASSESSES THE REASONABLENESS OF EACH PERSON'S TOTAL COMPENSATION BASED ON COMPARABILITY DATA FOR THE POSITIONS UNDER REVIEW AND PROVIDES SUCH DATA AND ANALYSIS TO THE AUDIT COMMITTEE FOR ITS REVIEW. THE COMPARABILITY DATA IS DRAWN FROM INDUSTRY SURVEYS AND DATA SOURCES FOR COMPARABLE POSITIONS IN ORGANIZATIONS OF SIMILAR SCOPE, OPERATING BUDGET, AND TYPE. WITH RESPECT TO "DISQUALIFIED PERSONS" OTHER THAN THE PRESIDENT & CEO, THE AUDIT COMMITTEE REVIEWS THE COMPENSATION EXPERT'S STUDY AND COMPARABILITY DATA AND THE PRESIDENT & CEO'S ANALYSIS OF EACH INDIVIDUAL'S PERFORMANCE, DELIBERATES, AND VOTES ON WHETHER TO APPROVE THE TOTAL COMPENSATION RECOMMENDATION PROPOSED BY THE PRESIDENT & CEO. THE PERSON WHOSE COMPENSATION IS UNDER REVIEW IS NOT PRESENT AND DOES NOT PARTICIPATE IN THE DELIBERATIONS, EXCEPT THAT SUCH PERSON MAY ANSWER QUESTIONS THAT WILL HELP THE COMMITTEE IN ITS DELIBERATIONS. WITH RESPECT TO THE PRESIDENT & CEO, THE AUDIT COMMITTEE REVIEWS THE COMPENSATION EXPERT'S STUDY AND COMPARABILITY DATA AND THE EXECUTIVE COMMITTEE'S ANALYSIS OF THE PRESIDENT & CEO'S PERFORMANCE, DELIBERATES, AND VOTES ON A RECOMMENDATION ON THE PRESIDENT & CEO'S TOTAL COMPENSATION (INCLUDING PERFORMANCE BONUS), WHICH RECOMMENDATION IT PROVIDES TO THE FULL BOARD OF DIRECTORS. THE FULL BOARD OF DIRECTORS ASSESSES THE AUDIT COMMITTEE'S RECOMMENDATIONS AND VOTES WHETHER TO APPROVE THE TOTAL COMPENSATION (INCLUDING PERFORMANCE BONUS) FOR THE PRESIDENT & CEO. THE PRESIDENT & CEO IS NOT PRESENT DURING EITHER THE AUDIT COMMITTEE'S REVIEW OF HIS COMPENSATION NOR THE FULL BOARD'S APPROVAL OF THE COMPENSATION AND DOES NOT PARTICIPATE IN THE DELIBERATIONS, EXCEPT THAT HE MAY ANSWER QUESTIONS THAT WILL HELP THE COMMITTEE OR THE FULL BOARD OF DIRECTORS IN THEIR DELIBERATIONS. FOR ALL "DISQUALIFIED PERSONS," THE AUDIT COMMITTEE DOCUMENTS THE BASIS FOR ITS DETERMINATIONS CONCURRENTLY WITH THE APPROVAL OF THE COMPENSATION BY DRAFTING MINUTES OF THE MEETING AT WHICH THE DETERMINATIONS WERE MADE. THE MINUTES INCLUDE THE FOLLOWING INFORMATION: 1. THE TERMS OF THE APPROVED COMPENSATION AND THE DATE APPROVED; 2. THE NAMES OF MEMBERS OF THE AUDIT COMMITTEE WHO WERE PRESENT DURING DISCUSSION OF THE COMPENSATION AND THOSE WHO VOTED ON IT; 3. THE COMPARABILITY DATA THAT WAS RELIED ON BY THE AUDIT COMMITTEE AND HOW SUCH DATA WAS OBTAINED; AND 4. ANY ACTIONS (SUCH AS RECUSAL) TAKEN BY A MEMBER OF THE AUDIT COMMITTEE HAVING A CONFLICT OF INTEREST. THE AUDIT COMMITTEE THEN APPROVES THE MINUTES WITHIN A REASONABLE PERIOD OF TIME AFTER ITS PREPARATION. SIMILARLY, THE BOARD DOCUMENTS THE BASIS FOR ITS DETERMINATION OF THE PRESIDENT & CEO'S COMPENSATION CONCURRENTLY WITH THE APPROVAL OF THE COMPENSATION BY DRAFTING MINUTES OF THE MEETING AT WHICH THE DETERMINATION WAS MADE. |
| FORM 990, PART VI, SECTION C, LINE 19 | AUDITED FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, CERTIFICATE OF INCORPORATION AND BY-LAWS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND THROUGH CHARITABLE REGISTRATION REQUIREMENTS IN OVER 40 STATES. THE ASPCA MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC BY RETAINING A COPY AT ITS PLACE OF BUSINESS AND PLACING A COPY ON ITS WEBSITE. THE FORM 990 IS ALSO PUBLISHED ON THE INTERNET AT WWW.GUIDESTAR.ORG. |
| FORM 990, PART XI, LINE 9: | BENEFICIAL INTEREST IN TRUSTS HELD BY OTHERS -2,527,180. LOSS ON SETTLEMENT AND CURTAILMENT OF DEFINED BENEFITS PENSION PLAN -8,208,682. PENSION LIABILITY ADJUSTMENT 9,214,114. |
| FORM 990, PART IV, LINE 2 | THE ASPCA IS NOT REQUIRED TO COMPLETE SCHEDULE B FOR THE PERIOD ENDED 12/31/2018, IN ACCORDANCE WITH THE FORM 990 AND 990 SCHEDULE B INSTRUCTIONS, BECAUSE NO ONE CONTRIBUTOR DONATED, IN THE AGGREGATE, AN AMOUNT GREATER THAN 2% OF THE TOTAL CONTRIBUTIONS RECEIVED BY THE ORGANIZATION DURING THE YEAR. |
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