| (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 | |||||
|
Total |
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| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 185,764 | 165,907 | 152,355 | 346,516 | 69,014 | 919,556 |
| 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 | 185,764 | 165,907 | 152,355 | 346,516 | 69,014 | 919,556 |
| 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) .. | 498,370 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 421,186 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 185,764 | 165,907 | 152,355 | 346,516 | 69,014 | 919,556 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 186,589 | 116,857 | 121,033 | 180,570 | 188,710 | 793,759 |
| 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.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 1,713,315 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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 on 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) |
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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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, 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 2025. 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 2026. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, SECTION C, LINE 17: | A. ATTRACTION OF PUBLIC SUPPORT: ". . . ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR "GOVERNMENTAL" SUPPORT ON A CONTINUOUS BASIS." (OUR EMPHASIS.) WE HAVE EMPHASIZED OR GOVERNMENTAL" BECAUSE IN THE BEST RECOLLECTION OF THE CORPORATION'S CHAIRMAN (WHO HAS BEEN ASSOCIATED WITH IT FOR NEARLY FIFTY YEARS), AS A MATTER OF POLICY INTERNATIONAL SOCIETY FOR ANIMAL RIGHTS (ISAR) HAS NEVER SOUGHT GOVERNMENTAL SUPPORT BECAUSE OF THE FOUNDER'S BELIEF THAT ITS ACTIVITIES SHOULD BE SUSTAINED BY VOLUNTARISM RATHER THAN BY TAXPAYER DOLLARS. 1. TO THAT END, THE CORPORATION "HAS MAINTAINED A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, COMMUNITY, MEMBERSHIP GROUP INVOLVED, GOVERNMENTAL UNITS, OR OTHER PUBLIC CHARITIES". THAT PROGRAM HAS INCLUDED, BUT NOT BEEN LIMITED TO PRINT AND E-NEWSLETTERS, DIRECT MAIL, WEBSITES, BLOGS, BILLBOARDS, SPONSORING ANIMALS TODAY RADIO STREAMING WORLDWIDE AND HEARD THROUGHOUT THE UNITED STATES ON AM RADIO, AND OTHER TRADITIONAL MEANS. 2. IN ADDITION, IN ACCORDANCE WITH STATE CHARITABLE SOLICITATION LAWS, ISAR IS REQUIRED TO REGISTER ANNUALLY BEFORE SOLICITING CONTRIBUTIONS FROM THE STATES' COUNTLESS RESIDENTS. ISAR IS PROPERLY REGISTERED IN ALL 50 STATES. IN ADDITION TO FILING THOSE STATE REGISTRATION FORMS, ISAR MUST ALSO PROVIDE EACH STATE WITH AN ANNUAL AUDITED AND CERTIFIED FINANCIAL STATEMENT AND COPY OF IRS FORM 990. IN ORDER TO SATISFY ISAR'S FILING AND CHARITABLE OBLIGATIONS FILINGS, SEVERAL STATES STATUTORILY REQUIRE LOCAL REPRESENTATION. THIS REQUIREMENT OBLIGES ISAR TO DESIGNATE LOCAL REGISTERED AGENTS IN CONNECTION WITH OUR CHARITABLE FILINGS. THE APPROXIMATE ANNUAL COST TO ISAR FOR COMPLIANCE WITH THE REGULATORY REQUIREMENTS OF ALL 50 STATES IS $23,000, WHICH EXCLUDES STAFF TIME BUT INCLUDES ACCOUNTANT SERVICES, LEGAL FEES, AND FILING COSTS. ISAR MAKES THESE EXPENDITURES TO BE ABLE TO SOLICIT CONTRIBUTIONS FROM THE PUBLIC AT LARGE. 3. FURTHER EVIDENCE OF ISAR'S DECADES-LONG EFFORTS TO SEEK PUBLIC SUPPORT RATHER THAN SUPPORT FROM GOVERNMENTS OR CONTRIBUTIONS FROM OTHER CHARITIES, IS FOUND IN THE FACT THAT NOT UNTIL A HALF-CENTURY FROM ITS FOUNDING IN 1959 DID THE CORPORATION RECEIVE A STATUTORILY-DEFINED "UNUSUAL GRANT" IN 2014. B. MULTI-FACTOR ANALYSIS: 1. PERCENTAGE OF FINANCIAL SUPPORT: ISAR HAS MAINTAINED A PERCENTAGE OF PUBLIC SUPPORT WELL ABOVE 10% OVER THE COURSE OF THE LAST 5 PLUS FISCAL YEARS. PREVIOUS TO THE 2014 UNUSUAL GRANT, THE PERCENTAGE HAS CONSISTENTLY BEEN ABOVE 35%. 2. SOURCES OF SUPPORT: AS STATED ABOVE, ISAR HAS NEVER SOUGHT NOR RECEIVED GOVERNMENTAL SUPPORT, NOR FROM ANY OTHER CHARITIES. RATHER, ITS SUPPORT FOR OVER SIXTY YEARS HAS BEEN FROM A "REPRESENTATIVE NUMBER OF PERSONS" OF ALL AGES THROUGHOUT THE UNITED STATES, FROM INDIVIDUALS, TESTIMONIAL BEQUESTS, AND INTER VIVOS AND TESTAMENTARY TRUSTS. OTHER THAN FROM THE 2014 UNUSUAL BEQUEST REFERRED TO ABOVE, TO THE BEST RECOLLECTION OF ISAR'S CHAIRMAN, NOT ONCE HAS "ALMOST ALL OF [THE CORPORATION'S] SUPPORT [COME] FROM MEMBERS OF A SINGLE FAMILY". 3. REPRESENTATIVE GOVERNING BODY: IN NO MANNER DOES (OR HAS) ISAR'S GOVERNING BODY REPRESENT "THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS". THE MAJORITY OF THE BOARD MEMBERS HAVE BEEN COMPRISED OF INDEPENDENT, UNRELATED INDIVIDUALS, INTERESTED ONLY IN FURTHERANCE OF ISAR'S MISSION. NO DIRECTOR EVER USED THE BOARD TO ADVANCE HIS OR HER PRIVATE INTERESTS, AND ISAR'S BOARD OF DIRECTORS' MINUTES REFLECT THAT EVERY DIRECTOR HAS ABSTAINED WHENEVER ANY MATTER EVEN POTENTIALLY AFFECTING HIM OR HER HAS COME BEFORE THE BOARD. 4. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES; PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES: A. AS DESCRIBED ELSEWHERE IN THIS FORM 990, GIVEN THE NATURE OF ISAR'S MISSION - PUBLIC EDUCATION ON THE SUBJECT OF ANIMAL RIGHTS, EMPHASIZING AMELIORATION OF DOG AND CAT OVERPOPULATION - THE CORPORATION DOES NOT MAINTAIN ANY FACILITIES FOR USE BY THE PUBLIC. NOR - UNLIKE, FOR EXAMPLE, ANIMAL RESCUE, SPAY/NEUTER, AND SHELTER ORGANIZATIONS - DOES ISAR PROVIDE DIRECT SERVICES TO DOGS AND CATS. HOWEVER, THE ISAR-CONCEIVED, ORGANIZED, AND SPONSORED INTERNATIONAL HOMELESS ANIMALS' DAY IS THE FIRST AND ONLY WORLDWIDE EVENT THAT ADDRESSES THE URGENT NEED FOR AFFORDABLE SPAY/NEUTER PROGRAMS. ON INTERNATIONAL HOMELESS ANIMALS' DAY, ISAR ALONG WITH LITERALLY COUNTLESS INDIVIDUAL MEMBERS OF THE PUBLIC - FROM ANIMAL PROTECTION ORGANIZATIONS, HUMANE SOCIETIES, RESCUE GROUPS, VETERINARY PROFESSIONALS, OFFICIALS, AND ANIMAL-FRIENDLY BUSINESSES FROM THROUGHOUT THE UNITED STATES, MEXICO, CANADA AND ABROAD - JOIN TOGETHER TO PUBLICIZE ISAR'S SPAY/NEUTER AND PET ADOPTION MESSAGE. TO DATE, ISAR'S INTERNATIONAL HOMELESS ANIMALS' DAY OBSERVANCES HAVE BEEN HELD BY, AND INCLUDING, MEMBERS OF THE PUBLIC IN ALL FIFTY STATES AND THE DISTRICT OF COLUMBIA, ON SIX CONTINENTS, AND IN OVER EIGHTY-FIVE COUNTRIES. ISAR'S OFFICIAL PROCLAMATIONS URGING MEMBERS OF THE PUBLIC TO SPAY AND NEUTER THEIR PETS HAVE BEEN ADOPTED BY MANY U.S. GOVERNORS AND MAYORS, THEREBY EDUCATING THE PUBLIC ABOUT THE COMPANION ANIMAL OVERPOPULATION CRISIS AND THE PRESSING NEED FOR LOW-COST SPAY/NEUTER PROGRAMS. MEDIA COVERAGE FROM NEWSPAPERS, RADIO AND TELEVISION STATIONS, ALONG WITH NUMEROUS ONLINE RESOURCES HAS ENLIGHTENED THE PUBLIC ABOUT A SIMPLE ANTIDOTE TO THE PET OVERPOPULATION CRISIS: SPAY/NEUTER. B. FOR THE PUBLIC'S ATTENTION AND USE, ISAR HAS MADE AVAILABLE SURVEYS, STUDIES, MEMORANDA, DRAFT LEGISLATION, MONOGRAPHS, NEWSLETTERS, INTERVIEWS, BILLBOARDS, OBSERVANCES, SEMINARS, BLOGS, WEBSITES, SPEECHES, COURSES, ARTICLES, REPORTS, AND RADIO SHOWS. THIS MATERIAL HAS BEEN USED BY LAWYERS, ACADEMICS, WRITERS, BLOGGERS, LAW ENFORCEMENT, STUDENTS, LEGISLATORS, MAYORS, GOVERNORS, MEDIA, LIBRARIES, ANIMAL SHELTERS AND ANIMAL PROTECTION ORGANIZATIONS. |
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| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERS OF THE CORPORATION SHALL CONSIST OF THE INITIAL MEMBERS, SUSAN DAPSIS AND HENRY MARK HOLZER, AND OF SUCH OTHER PERSONS AS MAY BE ELECTED TO MEMBERSHIP BY THE OTHER THEN-ACTING MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS SHALL HAVE EXCLUSIVE VOTING PRIVILEGES WITH RESPECT TO THE ADDITION OF ANY ADDITIONAL MEMBERS, AS WELL AS THE ELECTION AND/OR APPOINTMENT OF THE MEMBERS OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERS SHALL HAVE THE EXCLUSIVE RIGHT TO DIRECT THE TERMINATION AND DISSOLUTION OF THIS CORPORATION IN ACCORDANCE WITH WRITTEN INSTRUCTIONS SUPPLIED TO THE BOARD OF DIRECTORS AND TO WHICH THE BOARD OF DIRECTORS SHALL BE BOUND, UPON THE DEATH OR INCAPACITATION OF THE LAST OF THE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE CHAIRMAN AND THE PRESIDENT REVIEW THE FORM 990 IN DETAIL, AND EACH MEMBER OF THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW BEFORE IT IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL OFFICERS AND DIRECTORS ARE COVERED BY THE CONFLICT OF INTEREST POLICY. THE BOARD OF DIRECTORS DETERMINES WHETHER A CONFLICT EXISTS AND REVIEWS SUCH CONFLICTS. THE CONFLICT OF INTEREST POLICY REQUIRES THE POTENTIALLY CONFLICTED PARTY TO ABSTAIN FROM ANY DELIBERATION OR DECISION ON THE MATTER. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SOCIETY HAS A BOARD-APPROVED COMPENSATION POLICY WHICH REQUIRES THE COMPARISON OF COMPENSATION TO THOSE OF SIMILAR ORGANIZATIONS. INDIVIDUALS WITH A POTENTIAL CONFLICT OF INTEREST CONCERNING THE COMPENSATION ARRANGEMENT ARE NOT INVOLVED IN THE DECISION PROCESS. THE COMPENSATION REVIEW AND DETERMINATION IS DOCUMENTED VIA BOARD MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SOCIETY DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| FORM 990, PART VII, SECTION A: | HENRY MARK HOLZER RECEIVES COMPENSATION AS AN INDEPENDENT CONTRACTOR CONSULTING FOR THE ORGANIZATION. HIS CONSULTING RESPONSIBILITIES INCLUDE INVESTMENTS, TAXES, FINANCIAL MATTERS, CONTRIBUTIONS, WEBSITE DEVELOPMENT AND MAINTENANCE, PROGRAM DEVELOPMENT, LEGISLATIVE DRAFTING AND STRATEGY, MOVEMENT OUTREACH, ADVERTISING AND PROMOTION, INSURANCE, SPOKESMAN, LIAISON WITH OTHER ORGANIZATIONS, PREPARATION OF MONOGRAPHS AND SPECIAL REPORTS, BLOG WRITING, PREPARATION OF MODEL LAWS, AND TRACKING DEVELOPMENTS IN THE ANIMAL RIGHTS/WELFARE FIELD. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF BENEFICIAL INTEREST IN REMAINDER TRUST 4,339. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 13,496. |
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