From ANIMAL PEOPLE, January/February 1996:

This addenda to our sixth annual report on the financial
affairs of the major national animal and habitat protection
groups includes those whose IRS Form 990 didn’t reach us
before our December issue deadline.
Groups are identified in the second column by apparent
focus and philosophy: A is for advocacy, C for conservation
of habitat via acquisition, E for education, H for support
of hunting, L for litigation, P for publication, R for animal
rights, S for shelters and sanctuaries, V for antivivisection,
and W for animal welfare. The R and W designations are used
only if an organization makes a point of being one or the other.
Except where otherwise stated, the financial data
comes from current Internal Revenue Service Form 990 filings,
covering either calendar year or fiscal year 1994.

To put these numbers in perspective, consider that
the National Charities Information Bureau requires approved
charities to spend at least 60% of their budgets on programs,
not including direct mail associated with fundraising. This
standard is stricter than the IRS rules, which allow charities to
write off some direct mail costs as program service under the
heading of “public education.” Thus the figures that organizations
declare and the figures as amended in accordance with
NCIB guidelines are often very different. The % column states
each organization’s overhead and fundraising costs as declared
to the IRS. The ADJ column states those costs as they would
be under NCIB guidelines. Differences appear in boldface.
The seventh through ninth columns provide data on
assets. Note that shelters and sanctuaries tend to have more
fixed assets (land, buildings, and equipment) because of the
nature of their work.
For further information on interpretation of data,
please refer to the preface to the tables published in December.

American SPCA AES $ 23,214,435 $ 17,893,948 $ 5,320,487 23% 30% $ 24,123,075 $16,454,661 $ 2,992,616
Sea Shepherd Conservation Society AE $ 718,370 $ 705,221 $ 13,149 2% 2% $ 467,374 $ 228,598 $ 239,813 A
Sierra Club Legal Defense Fund L $ 10,180,188 $ 7,891,960 $ 2,288,228 23% 28% $ 6,495,640 (none claimed) $ 1,934,212
Tree House Animal Foundation S $ 1,025,805 $ 775,674 $ 250,131 24% N/A $ 486,538 $ (not available) B

A – The Sea Shepherds
did no mailings
during the fiscal
year other than
of the S e a
Shepherd Log
B – Expenses and
asset breakdowns
were left out of the
copy of IRS Form
990 that T r e e
H o u s e sent in
response to our
C – Info is from
annual report.

The Pay column below combines salaries,
benefit plan contributions (if any), and expense
accounts. Individual independent contractors are listed
as well as directors and regular staffers.
Salary norms for most animal protection
occupations were published in our December edition.

Individual Position Group Pay Note
ROGER CARAS President ASPCA $188,018
Laurens Silver Attorney SCLDF $114,157
Michael Sherwood Atty SCLDF $109,824
William Curtiss Atty SCLDF $105,072
Stephan Volker Attorney SCLDF $100,672
John Foran ExecVP ASPCA $ 95,218 1
Stephen Zawistowski SrVPEd ASPCA $ 89,578
David Guest Attorney SCLDF $ 88,448
I ndiv idual Position Group Pay Note
Robert O’Neill VPHumnLaw ASPCA $ 79,418
Amelia Tarzi VP Advocacy ASPCA $ 79,280 2
George Watford VP ShltrOps ASPCA $ 78,942
Stephen Musso VPDirHosptl ASPCA $ 75,626
Joseph Brecher Attorney SCLDF $ 75,000
Stephen Eudene VP/CFO ASPCA $ 59,226
ELLEN SAWYER ExDir Tree House $ 50,000+ 3
Carla Robinson OffMg Sea Shepherd $ 30,000
Karen Parker Attorney SCLDF $ 27,150
PAUL WATSON Captain Sea Shepherd (none)
Lisa DiStefano Dir Sea Shepherd (none)
1 – John Foran left the A S P C A in November 1995, apparently
due to irreconcilable conflicts with Robert O’Neill, senior vice
president for humane law enforcement.
2 – Amelia Tarzi recently left the ASPCA.
3 – Ellen Sawyer was listed on the Tree House IRS Form 990 as
earning “more than $50,000,” but no precise figure was given.

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