WHO GETS THE MONEY?

From ANIMAL PEOPLE, December 1997:

This is our eighth annual report on the budgets,
assets, and salaries paid by the major national animal-related
charities, listed on the following pages, together with a handful
of local activist groups and humane societies, whose data
we offer for comparative purposes. This is the sixth of these
reports published in ANIMAL PEOPLE.
Each charity is identified in the second column by
apparent focus: A for advocacy, C for conservation of habitat
via acquisition, E for education, H for support of hunting
(either for “wildlife management” or recreation), L for litigation,
N for neutering, P for publication, R for animal rights, S
for shelter/sanctuary maintenance, V for focus on vivisection
issues, and W for animal welfare. The R and W designations
are used only if a group makes a point of being one or the other.

While many groups are involved in multiple activities,
space limits us to providing only four identifying letters.
Except where otherwise stated, the financial data
comes from current Internal Revenue Service Form 990 filings,
covering either calendar year or fiscal year 1996.
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––and more indicative of an organization’s
priorities––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 charities declare and the figures
as amended in accordance with NCIB guidelines often differ.
T h e % column states each charity’s overhead and fundraising
costs as declared to the IRS. The ADJ column states those
costs as they appear to be under NCIB guidelines, which we
apply in simplified form, asking of any mailing, “Would this
have been sent if postal rules forbade the inclusion of a donor
card and a return envelope?” If the answer is no, the mailing
should properly be considered “fundraising,” not “program.”
Differences between the declared and adjusted balance
between program and fundraising/overhead spending
appear in boldface. For certain smaller charities, which use
Form 990-EZ instead of the longer Form 990, we cannot accurately
separate program expenses and overhead. However,
since such charities rarely have paid staff or do much fundraising,
one can presume a heavy tilt toward program service.
Groups which collect interest on large endowments
tend to have less overhead because they are not obliged to
spend as much on fundraising.
Shelters, sanctuaries, and some activist groups
which rely heavily on volunteer labor and donated supplies by
contrast tend to have “high” overhead because much of their
program activity doesn’t show up in strict cash accounting.
The practice of ascribing direct mailings to program
service instead of fundraising reflects the common but erroneous
belief that the best-run organizations have the lowest
fundraising and other overhead costs relative to program service.
But calling direct mail appeals “program service” in the
name of humane education has devalued the very concept of
humane education to the point that fundraising for genuine
humane education and outreach has become a very hard sell.
The seventh through ninth columns provide data on
assets. Italics indicate a deficit. Note that shelters and sanctuaries
tend to have more fixed assets (property and equipment)
due to the nature of their work. Often total assets add up to less
than the sum of fixed assets and cash because of declared liabilities.
The NCIB also suggests that, “Usually, the organization’s
net assets available for the following fiscal year should
not be more than twice the higher of the current year’s expenses
or the next year’s budget.” However, not all cash and securities
are actually available; many older organizations derive half or
more of their income from interest.

BUDGETS, PROGRAMS, OVERHEAD AND ASSETS

ORGANIZATION TYPE BUDGET PROGRAMS OVERHEAD % ADJ ASSETS FIXED CASH/SECUR. NOTE
African Wildlife Foundation AEH $ 4,841,222 $ 3,873,276 $ 967,946 20% 20% $ 3,711,693 $ 264,764 $ 2,929,525
Alley Cat Allies AE $ 142,590 $ 127,128 $ 15,462 11% 11% $ 35,156 $ (breakdown unavailable)
Alliance of Marine Mammal Parks AE $ 152,633 $ 105,574 $ 47,059 31% 31% $ 84,159 $ 570 $ 83,589
Amer. Anti-Vivisection Society AEV $ 958,268 $ 883,988 $ 74,280 8% 14% $ 8,584,244 $ 43,723 $ 453,211
AFAAR V $ 45,235 $ 41,500 $ 3,735 92% 92% $ 83,427 $ (none) $ 83,427 AB
American Humane Association AEW $ 6,138,140 $ 4,729,586 $ 1,408,554 23% 23% $ 2,919,230 $ 2,375,590 $ 272,881
American SPCA AES $ 19,254,223 $ 14,012,375 $ 5,241,848 27% 40 % $ 14,012,375 $15,935,840 $ 1,531,763
Animal Foundation International NS $ 3,618,359 $ 3,307,203 $ 311,156 9% 9% $ 7,168 $ 314,881 $ 17,312 D
Animal Legal Defense Fund AL $ 1,862,735 $ 1,247,227 $ 615,508 33% 65% $ 787,702 $ 27,780 $ 277,624
A NIMAL PEOPLE P $ 152,884 $ 121,862 $ 31,022 20% 20% $ 27,329 $ 20,776 $ 5,767
Animal Protection Institute AE $ 1,221,259 $ 978,964 $ 242,295 20% 27% $ 714,975 $ 301,577 $ 155,802
Animal Rights International AER $ 211,246 $ 204,336 $ 6,910 3% 3% $ 122,473 $ 4,035 $ 118,438
Animal Rights Mobilization AE $ 12,794 $ 8,579 $ 4,215 33% 33% $ 17,159 $ 9,169 $ 7,990 A
Animal Rights Network/Animals’ Agenda $ 316,654 $ 259,613 $ 57,041 18% 18% $ 135,000 $ (none) $ 5,095
Animal Welfare Institute AE $ 726,172 $ 617,349 $ 108,823 15% 15% $ 494,215 $ 11,600 $ 529,319
Ark Trust AE $ 863,644 $ 741,318 $ 122,326 14% 14% $ 1,207,888 $ 351 $ 1,141,028 E
Association of Sanctuaries AE $ 15,758 $ 12,815 $ 2,943 19% 19% $ 861 $ (none) $ 861
Assn. of Vets for Animal Rights AES $ 138,260 $ 101,035 $ 37,225 27% 27% $ 114,219 $ 477 $ 114,979
Beauty Without Cruelty USA AE $ 7,820 $ 7,473 $ 347 4% 4% $ 21,458 $ (none) $ 21,458 B
Beavers, Wetlands, & Wildlife AE $ 12,348 $ 8,675 $ 3,673 30% 30% $ (unavailable; $1,550 1996 deficit) B
Best Friends Animal Sanctuary SP $ 3,076,394 $ 2,066,331 $ 1,010,063 33% 41% $ 3,793,408 $ 3,814,790 $ 431,864
Candy Kitchen Rescue Ranch S $ 51,085 $ 42,684 $ 8,401 17% 17% $ (unavailable; $7,940 1996 gain) B
Cascades Humane Society S $ 55,884 $ 48,972 $ 6,912 12% 12% $ 445,681 $ 33,487 $ 413,074 F
Center for Animal Care & Control S $ 5,229,889 $ 4,433,509 $ 796,380 15% 15% $ 562,890 $ (none) $ 561,518
Chicago Animal Rights Coalition A $ 18,500 $ 16,006 $ 2,494 14% 14% $ 53,424 $ 33,645 $ 19,779 A
Comm. to Abolish Sport Hunting AE $ 26,544 $ 13,024 $ 13,488 51% 35% $ 5,536 $ 2,510 $ 2,786 A G
Concern for Helping Animals in Israel $ 110,838 $ 78,345 $ 32,493 29% 29% $ 9,357 $ (none) $ 5,171
Cousteau Society E $ 9,527,433 $ 8,240,389 $ 1,287,033 14% 14% $ 2,369,354 $ 208,538 $ 1,315,034
Defenders of Wildlife AEH $ 9,180,808 $ 7,256,491 $ 1,824,317 21% 21% $ 5,996,629 $ 3,766,710 $ 2,438,404
DELTA Rescue S $ 3,622,047 $ 3,135,030 $ 487,017 13% 23% $ 5,152,263 $ 3,092,858 $ 2,104,922
Doing Things For Animals AE $ 24,644 $ 20,807 $ 3,837 16% 16% $ 339 $ (none) $ 339 A B
Doris Day Animal League AER $ 2,475,912 $ 1,942,969 $ 532,943 2 2% 70% $ 660,571 $ 22,925 $ 708,849
Earth Island Institute AE $ (Did not respond to three requests for IRS Form 990; IRS reported it couldn’t find one.)
EarthJustice L $ 13,274,210 $ 10,170,875 $ 3,103,335 2 3% 33% $ 8,532,207 $ 1,702,735 $ 8,943,661 H
Environmental Defense Fund AE $ 25,475,211 (1996 income; other data not available at deadline.)
Equus Rescue & Sanctuary S $ 162,220 $ 153,378 $ 8,842 5% 5% $ 1,577 $ (none) $ (none) I
Farm Animal Reform Movement AER $ 164,543 $ 144,705 $ 19,838 12% 12% $ 88,268 $ (none) $ 66,758
Farm Sanctuary AES $ 1,015,453 $ 839,824 $ 175,629 17% 34% $ 1,476,513 $ 1,090,090 $ 414,829
Foundation for Animal Protection N $ 28,830 $ 27,930 $ 900 3% 3% $ 22,874 $ (none) $ 22,874 A
Food Animal Concerns Trust AE $ 317,084 $ 187,622 $ 129,462 41% 45 % $ 1,595,290 $ 8,427 $ 1,293,659
Free Willy/Keiko Foundation S $ (Did not respond to three requests for IRS Form 990.)
Friends of Animals AER $ 4,927,642 $ 4,288,034 $ 639,608 13% 22% $ 2,862,171 $ 142,782 $ 2,871,931
Fund for Animals AERS $ 4,118,327 $ 3,054,474 $ 1,063,853 26% 33% $ 13,485,337 $ 1,465,430 $ 1,473,211
Gorilla Foundation AES $ 943,701 $ 579,655 $ 364,046 39% 39% $ 2,444,336 $ 625,316 $ 1,806,952
Greenpeace AE $ (Did not respond to three requests for IRS Form 990; IRS reported Greenpeace had estension.)
The Hermitage Cat Shelter S $ 83,670 $ 74,090 $ 9,580 12% 12% $ 345,974 $ (breakdown unavailable) B
Humane Farming Association AES $ 1,094,264 $ 922,685 $ 171,579 16% 28% $ 1,589,851 $ 568,601 $ 613,608
Humane Society of the U.S. AEW $ 37,778,045 $ 20,077,335 $13,182,854 34% 42% $ 57,958,756 $ 9,853,795 $ 46,320,356 J
In Defense of Animals AER $ 1,535,594 $ 1,151,723 $ 383,891 25% 52% $ 497,589 $ 37,550 $ 428,925
Intl. Fund for Animal Welfare AE $ 11,710,585 $ 8,259,826 $ 3,450,759 30% 47% $ 1,662,730 $ 1,780,186 $ 272,782 K
Intl. Primate Protection Lg. AES $ 427,851 $ 316,998 $ 110,853 26% 26% $ 572,161 $ 243,436 $ 321,223
Intl. Soc. for Animal Rights AE $ 442,150 $ 249,434 $ 192,716 44% 44% $ 1,320,679 $ 126,278 $ 1,048,263 L
Intl. Wildlife Coalition AE $ 2,253,021 $ 2,043,711 $ 209,310 9% 25% $ 159,565 $ 802,838 $ 1,662 M
Jane Goodall Institute ES $ 1,282,923 $ 876,305 $ 406,618 32% 32% $ 941,468 $ 40,598 $ 724,355 N
Last Chance for Animals AER $ 437,638 $ 249,693 $ 187,945 43% 61% $ 159,442 $ 10,797 $ 145,617 O
Life Foundation S $ (IRS reported on October 15, 1997, that it could find no IRS Form 990 for any year on file.)
Maine Wolf Coalition AE $ 5,805 $ 4,100 $ 1,705 29% 29% $ 3,070 $ (breakdown unavailable) AB
Massachusetts SPCA AESW $ 24,200,540 $ 20,420,739 $ 3,779,801 16% 16% $ 67,007,099 $ 11,106,849 $ 56,860,289 P
National Animal Control Assn. AE $ 143,055 $ 88,625 $ 54,440 38% 38% $ 94,194 $ 60,909 $ 68,581
National Alliance for Animals AE $ 326,977 $ 306,580 $ 20,397 6% 6% $ 37,465 $ 14,767 $ 24,139 Q
Natl. Anti-Vivisection Soc. V $ (Requested fee in advance to send IRS Form 990; IRS reporting having no current filing.) R
National Audubon Society AE $ 52,661,697 (1996 income; other data not available at deadline.)
Natl. Humane Education Soc. S $ 9,894,977 $ 6,037,864 $ 3,857,119 39% 76% $ 2,226,756 $ 1,565,195 $ 963,391
Natl. Wildlife Federation AEH $ 87,754,788 $ 68,801,411 $12,960,000 1 5% 17% $ 69,224,345 $14,997,855 $ 2,863,571 S
Natural Resources Defense Cncil AEH $ 27,594,656 $ 22,441,044 $ 5,153,612 19% 38 % $ 29,648,190 $10,510,691 $ 24,964,859
The Nature Conservancy CH $337,533,794 (1996 income; other data not available at deadline.)
New England Anti-Viv. Soc. AERV $ (Did not respond to three requests for IRS Form 990; IRS reported NEAVS had estension.)
N.Y. for Companion Animals S $ 26,487 $ 24,416 $ 2,071 8% 8% $ 2,778 $ (breakdown unavailable) A B
North Shore Animal League S $ 30,043,356 $ 21,179,287 $ 8,864,069 30% 30% $ 50,088,017 $12,624,487 $ 33,103,770
Pet Savers Foundation S $ 2,697,417 $ 2,185,157 $ 512,260 19% 19% $ 1,217,788 $ 32,334 $ 814,239 T
PETA AER $ 11,486,138 $ 9,056,337 $ 2,429,801 21% 26% $ 4,076,259 $ 2,994,003 $ 2,613,944 U
Phys. Comm. for Resp. Medicine AER $ 1,406,543 $ 1,243,648 $ 162,895 25% 42% $ 112,001 $ 63,710 $ 148,788
Performing Animal Welfare Socty AES $ 656,524 $ 540,925 $ 115,599 18% 27% $ 501,868 $ 716,091 $ 47,643 V
P.I.G.S., A Sanctuary S $ 113,123 $ 93,057 $ 20,066 18% 18% $ 16,469 $ (none) $ 16,469
Primarily Primates S $ 438,596 $ 343,481 $ 95,115 22% 22% $ 689,781 $ 458,795 $ 65,277
Progressive Animal Welfare Socty S $ 1,589,576 $ 1,290,427 $ 299,149 19% 19% $ 1,354,686 $ 1,533,345 4 19,937
San Francisco SPCA S $ 7,209,621 $ 6,243,725 $ 965,896 13% 13% $ 33,345,403 $ 3,173,374 $ 1,869,435
Save The Whales Inc. E $ 17,082 $ (breakdown unavailable) $ 31,244 $ (none) $ 20,453 A
Sea Shepherd Conservation Socty AE $ 597,791 $ 475,244 $ 122,547 21% 21% $ 486,346 $ 504,145 $ 59,538
Sierra Club AE $ (Did not respond to three requests for IRS Form 990; IRS reported it couldn’t find filing.)
SUPRESS/The Nature of Wellness AEV $ 629,875 $ 509,220 $ 120,655 1 9% 49% $ 847,318 $ 22,834 $ 819,168 W
Trust for Public Land C $ 48,171,761 (1996 income; other data not available at deadline.)
United Animal Nations AE $ 527,331 $ 418,966 $ 108,373 21% 27% $ 172,057 $ 11,107 $ 170,090

United Poultry Concerns AE $ 68,411 $ 55,927 $ 12,484 18% 18% $ 29,698 $ 3,123 $ 24,554
WARDS Inc. AE $ 248,343 $ 60,495 $ 187,848 76% 45% $ 1,049,346 $ 259,231 $ 782,113 X
Wild Burro Rescue AS $ 49,517 $ 41,243 $ 8,274 17% 17% $ 41,061 $ 21,500 $ 19,561
Wilderness Society AE $ 14,187,766 $ 11,789,013 $ 2,398,753 17% 42% $ 6,074,121 $ 378,470 $ 10,372,398
Wildlife Conservation Society AES $ 66,299,318 $ 55,677,423 $ 10,621,895 16% 16% $103,585,658 $ (none) $122,471,386 Y
Wildlife Rescue & Rehabilitation S $ 434,446 $ 354,922 $ 79,524 18% 18% $ 290,633 $ 344,670 $ 60,766
Women’s Humane Society S $ 1,920,222 $ 1,357,878 $ 562,344 29% 29% $ 6,326,484 $ 5,277,652 $ 3,750,236
World Soc. for Prot. of Animals AES $ 5,166,343 $ 3,934,497 $ 1,231,846 24% 24% $ 4,575,319 $ 398,665 $ 756,498
World Wildlife Fund AEH $ 67,743,420 $ 58,642,543 $ 9,100,877 13% 22% $ 74,013,441 $ 2,861,713 $ 68,628,664
Wyland Foundation E $ 20,180 none $ 20,180 0 0 $ 23,385 $ (none) $ 22,950 Z

NOTES
A – No paid staff.
B – Information
from balance sheet
provided to membership.
C – AAVS ascribed
to program spending
$45,383 for advertising
and $10,043
for “development,”
some or all of which
could have been
considered costs of
fundraising.
D – According to
AFI president Mary
Herro, “We ran 20-
plus vaccination
clinics for PetsMart
around the U.S. that
gave us extra
income, but at the
same time ran their
Phoenix adoption
program that lost us
$50,000 a month.”
E – The Ark Trust
ran a 1996 deficit of
$333,293––39% of
t o t a l budget. Development
director
William T. White
said this and previous
deficits should
be seen “as a drawdown
of the
bequest” from the
late Dolly Green
that endowed The
Ark Trust in 1991.
White added that
“The board and staff
have agreed to
embark on a fiveyear
campaign to
raise $10 million to
expand our influence
and programs.”
F – The Cascades
Humane Society,
of Jackson, Michigan,
declared no
fundraising costs,
and appears to run
almost entirely on
revenues from cash
/securities reserves
of 7.3 times 1996
expenses. About
half of the reserves
($232,535) are in
restricted funds, but
they are still far
higher than the
NCIB recommends,
and are the highest
relative to annual
budget that we have
yet discovered.
G – CASH declared
legal fees of $4,295
as overhead.
H – E a r t h J u s t i c e,
formerly titled T h e
Sierra Club Legal
Defense Fund, has
had no formal link
with the S i e r r a
Club since 1970. It
took the new name
in mid-1997.
I – Equus Rescue &
Sanctuary, of Glendale,
California,
started in 1989, says
cofounder Linda
M o s s , and was
actively fundraising
in November 1993,
our files indicate, but
the Form 990 from
which this data
comes, received by
the IRS in September
1996, appears to be
the only one Equus
has ever filed. International
Generic
Horse Association/
H o r s e A i d c o f o u n d e r
Enzo Giobbe in December
1993 threatened
Moss with legal
action for allegedly
misrepresenting herself
as an IGA/HorseAid
volunteer to obtain
horses and cash
gifts. In November
1994, according to
the Los Angeles Daily
News, Equus faced
eviction for nonpayment
of rent, and
was accused by
Barbara Cross o f
the LIFE Founda
t i o n––for which the
IRS claims to have
no Form 990 on file
––of neglecting up to
170 horses. In January
1995, the L o s
Angeles Daily News
reported, Equus filed
for bankruptcy. L e o
Grillo, founder and
president of D E L T A
R e s c u e and H o r s e
Rescue of America,
helped prevent the
bankruptcy, but quit
assisting after two
months, he explained
in a recent DELTA
Rescue mailing, in
which he said Moss
had plagiarized fundraising
materials and
neglected veterinary
care. On August 11,
1997, Moss told
ANIMAL PEOPLE
that Equus had 230
horses and five cows
in custody, and
promised to send a
newer Form 990. As
of mid-November, it
had not arrived.
J – The Humane
Society of the U.S.
had a 1996 income of
$48,002,654, according
to The Chronicle
of Philanthrophy,
reflecting a 36% rise
in paid membership
since 1995.

K – I F A W is the largest of
17 affiliated organizations, five of
them based in the U.S. and the others
based abroad. The actual IFAW balance
of program vs. overhead spending
is unusually difficult to determine
because IFAW fundraising also supports
the programs of the U.S. affiliates––the
I F A W A n i m a l A c t i o n
Committee, IFAW Holding Co.,
IFAW USA, and the Brian Davies
F o u n d a t i o n. In addition, IFAW
provides accounting and management
services to the foreign affiliates at cost
plus 10%, and provides direct mail
handling services to IFAW-U.K., also
at cost plus 10%. In fiscal 1996,
IFAW affiliates received $1,269,478 in
grants from IFAW, all but $5,000 of
which was allocated to program
expense. IFAW in turn received
$2,518,405 in grants from affiliates.
IFAW services to affiliates were valued
at $3,046,625: $1,355,562 for
program work and $1,691,063 for
management and fundraising.
L – I S A R did not provide
Part V of the IRS Form 990, which
lists compensation of officers and
directors. However, Part II, the
Statement of Functional Expenses,
indicates that officers and directors
were paid $35,050 in 1996.
M – I W C declared that it
did not report as program services any
joint costs from combined educational
campaigns and fundraising solicitations,
but line 43b of the IRS Form
990 indicates that $343,182 in joint
costs may have been reported as program
expense. IWC ended fiscal 1996
with a severe deficit, a note appended
to the Form 990 explains, because
“During the period from 1984 through
1992, fundraising costs were incurred
which were not invoiced to the organization
until the fiscal year ended April
30, 1996. These costs, consisting of
mailing expenses and other anciliary
charges, were to have been billed to
the organization by an outside mailing
service. Insitead, they were allowed
to accumulate without IWC or their
auditors being notified. When the
organization terminated their contract
with the mailing service during the
year ended April 30 1996, it was then
notified of the outstanding charges.
Consequently, a promissory note has
been issued for the payment of these
charges incurred in previous periods of
$572,391 and the net assets reduced by
the same amount.” IWC fundraising
and overhead were thus underreported
to the IRS and to donors, 1984-1992.
N – The Jane Goodall
Institute for Wildlife Research,
Education, and Conservation F o r m
990 declares that $90,000 was paid to
officers, directors, and trustees in
1996, but does not say who.
O – Last Chance for
Animals declared that it did not report
as program cost any joint expenses
from educational campaigns combined
with fundraising, but line 43b of the
LCA Form 990 indicates that $343,182
in joint costs from such a campaign
was reported as program expense.
P – The Massachusetts
S P C A spent $14,628,324 in fiscal
1996 to operate Angell Memorial
Animal Hospital, Rowley Memorial
Animal Hospital, and N a n t u c k e t
Animal Hospital, from which net
fees received came to $12,247,603.
The MSPCA also received $298,801
from operating an animal cemetery.
Q – The National Alliance
for Animals organized the June 1996
World Animal Awareness Week and
March for the Animals. In April
1996, National Alliance president
Peter Gerard told the Summit for the
A n i m a l s that he expected the World
Week events including the March to
draw 100,000 participants, and to cost
$218,000 plus unspecified amounts for
advertising that he later said were
$13,320. The events actually drew
only 3,000 people, but the World
Week program thanked sponsors for
cash gifts of at least $754,925. With
ticket sales and other revenues, total
receipts should have been upward of
$950,000. Gerard’s preliminary
accounting statement of September
1996, however, acknowledged cash
gifts of only $376,157, plus $205,419
in ticket sales, while claiming costs of
$674,339. An audited financial statement
Gerard released in May 1997 cut
the World Week and March costs to
$626,577, and declared $228,252 in
ticket sales, showing a net profit from
the event of $11,658. Gerard has
ascribed the discrepancy of almost
$400,000 to his having accepted contributions
in kind, but has provided no
accounting of in-kind receipts. The
National Alliance filing of IRS 990
acknowledges no affiliates and identifies
no other activities; thus the entire
revenues of $346,560, program
expenditure of $306,580, and budget
of $326,977 could have been raised
and spent in connection with World
Week and the March. In any event,
the financial data purportedly filed
with the IRS––on an unsigned, undated
return––does not appear to reconcile
with the other data Gerard has provided
in connection with these events.
R – Contrary to IRS rules
which now require charities to promptly
furnish IRS Form 990 at not more
than the IRS copying fee, but had not
taken effect at our deadline, T h e
National Anti-Vivisection Society
requested a fee of $15 in advance,
three to four times the IRS charge and
did not specify whether a current Form
990 was even available. More than
five months later, the IRS was still
unable to provide us with a current
N A V S Form 990. ANIMAL PEOPLE
has extensively documented patterns
of spending at NAVS which tend
to very generously compensate NAVS
president Mary Margaret Cunniff and
her husband Kenneth Cunniff, who
together draw salaries of more than
$200,000, even though Kenneth
Cunniff has his own high-profile law
practice. Details appeared most
recently in our June 1996 edition, and
are available at our web site.
S – The National Wildlife
Federation is the umbrella for 49 state
hunting clubs.
T – The Pet Savers
F o u n d a t i o n is a subsidiary of the
North Shore Animal League. In
1996 Pet Savers spent $1,028,237 on
international mailings to promote pet
adoption, conducted at a substantial
loss; $379,000 on grants to 44 other
animal protection organizations;
$282,015 on a cooperative purchasing
program to lower expenses for other
animal shelters; $214,393 on training
personnel of other animal protection
organizations; and $111,045 on special
rescues and disaster relief.
U – For the second year in a
row, P E T A reported the cost of an
income-producing merchandising
effort as a program expense. This
amount, in 1996, was $606,741.
V – Performing Animal
Welfare Society assets are less than
the sum of the value of property plus
cash and securities because the organization
owes $250,904 in mortgages,
$210,000 of which was borrowed to
expand and improve the facilities.
W – Formed as Students
Protesting Research on Sentient
S u b j e c t s, SUPRESS now does business
primarily as The Nature of
W e l l n e s s. Vice president H o r i k
Davoudian and board member Tikran
D a v o u d i a n, believed to be wife and
mother-in-law of president J a v i e r
B u r g o s, did not receive salaries in
1996. However, SUPRESS did pay
$76,800 to New Health Inc., at the
same address listed as main address of
Horik Davoudian, for “Programs/campaigns
design and implementation.”
X – WARDS declared no
fundraising expenses in 1996, nor is
there any indication that it had any,
but WARDS also declared the entire
organizational payroll as “management”
expense––something we have
never seen on any other organization’s
Form 990. Reallocating two-thirds of
this amount to time spent in fulfilling
programs indicates a more normal
division of costs. At that, the balance
of overhead vs. program expenses may
be distorted to WARDS’ disadvantage,
since the management of small charities
often spends far more time than
just two-thirds on program activity.
Y – Incorporated as the New
York Zoological Society, the
Wildlife Conservation Society o p e rates
the Bronx Zoo, New York
Aquarium, Central Park Zoo, and
Prospect Park Zoo for New York
City; publishes the magazine Wildlife
C o n s e r v a t i o n; and funds $8,399,474
worth of overseas programs.
Z – Formed by marine artist
Robert Wyland, the W y l a n d
Foundation exists “to create art for
and to disseminate art to public places
throughout the U.S. and the world
approximately every two years,”
according to the Form 990 Statement
of Program Service Accomplishments.
It received and spent most of $168,033
in the two fiscal years preceding this
one.
a – Budget and asset data for
Ducks Unlimited are combined with
the data for the subsidiary W e t l a n d s
America Trust.

SELECTED OPPOSITION ORGANIZATIONS

ORGANIZATION TYPE BUDGET PROGRAMS OVERHEAD % ADJ ASSETS FIXED CASH/SECUR. NOTE
Americans for Medical Progress AE $ 528,340 $ 352,003 $ 176,337 33% 33% $ 202,735 $ (none) $ 130,761
Animal Industry Foundation AE (CEO Steve Kopperud promised both in June and November to send IRS Form 990, but none came.)
Ducks Unlimited CH $ 76,932,081 $ 59,691,647 $ 17,240,434 22% 22% $ 30,748,850 $ 9,359,129 $ 7,312,415 a
Fndtn. for Biomed. Research AE $ 800,506 $ 662,817 $ 137,689 21% 21% $ 6,307,868 $ 15,220 $ 6,277,785
Natl. Assn. for Biomed. Resrch. AE $ 669,633 $ 584,578 $ 85,055 13% 13% $ 2,564,059 $ 19,918 $ 2,610,182
National Trappers Association H $ (Did not respond to direct request for IRS Form 990; IRS reported it couldn’t find one.)

INDIVIDUAL COMPENSATION (EXECUTIVES, DIRECTORS, TOP-PAID STAFF AND CONSULTANTS)

The Pay column below combines salaries,
benefit plan contributions for those whose organizations
have a benefit plan, and expense accounts for the relative
handful of individuals who are not required to
itemize expenses. Individual independent contractors
such as attorneys, accountants, and consultants are
listed as well as directors and regular staffers.
Personnel paid for part-time work are shown
at their salary level if their pay was prorated to fulltime;
actual receipts, if known, are in the footnotes.
The IRS no longes requires disclosure of nonboard
compensation of under $50,000.
Five sets of salary norms appear in boldface.
Norms identified as SAWA come from the Society of
Animal Welfare Administrators annual survey of
Salary and Personnel Practices. Since SAWA does not
see fit to share the findings, we are obliged to use
leaked and therefore possibly incomplete data. Norms
identified as C&L come from the Coopers & Lybrand
publication Compensation in Not-for-Profit
Organizations. Norms identified as AL&A come from
a survey of 1,377 nonprofit organizations conducted by
Abbott, Langer & Associates, as summarized in the
September 6, 1994 edition of The Chronicle of
P h i l a n t h r o p y. Norms identified as T P come from a
Towers Perrin survey of 380 U.S. charities., as summarized
in the September 19, 1996 edition of the
Chronicle of Philanthropy. Norms identified as
CHRN were determined within 1997 by The Chronicle
of Philanthropy itself.
Volunteer organization heads and other
unpaid senior staff are listed only if working in that
capacity full-time.

Individual Position Group Pay Note

JAY HAIR PastPres NatWildFed $331,695
JOHN STEVENSON Pres NorthShore $289,572
FREDERIC KRUPP ExecDir EnvDefFnd $262,798
JOHN HOYT CEO HSUS $260,407 1
WILLIAM CONWAY President WildCons $251,435
BRIAN DAVIES CEO IFAW $247,089
KATHRYN FULLER President WWF $229,298
PAUL IRWIN President HSUS $228,905 1
JOHN H. ADAMS ExecDir NRDC $220,832
WILLIAM W. HOWARD Past Pres. NWF $214,832 2
ROGER CARAS Pres/COpO ASPCA $213,197
GUS THORNTON President MSPCA $207,140 3
JOHN SAWHILL President NatureCons $204,080
CEO, budget <$10 million C &L
$198,200
MALE CEO 188 top charities CHRN
$192,215
CEO, budget <$25 million A L &A
$185,244
Jennifer HerringVicePres WildCons $182,696
Henri Jacquier VPEurope Cousteau $181,215
FRANCINE COUSTEAU ExecVP Cousteau $180,852 4
John McKew VicePresident WildCons $176,802
CHIEF EXECUTIVE OFFICER T P
$174,000
JOHN FLICKER President NatAudubon $173,417
RODGER SCHLICKEISEN Pres Defendrs $171,666
Richard Lattis VicePres WildCons $171,510
Lou Garibaldi VicePres WildCons $169,526
Paige MacDonald Treas NatWildFed $167,887
VICTOR M. SHER Pres EarthJustice $166,500 5
MARTIN ROSEN President TrstPubLnd $164,367
Marcia Aronoff DepDir EnvDefFnd $164,050
FEMALE CEO, top c hari ty CHRN
$163,100
James Cunningham SrVP NatAudubon $162,497
Alric Clay VicePres NatWildFed $153,999
James Leape SeniorVP WWF $152,377
Stephen Mills CreativeServ NRDC $150,654
Roger Kindler GenrlCounsel HSUS $141,873
Frances Beinecke AssocDir NRDC $140,496
Alan Lamson VicePres NatWildFed $140,233
Robert Strohn Editor NatWildFed $140,233
MICHAEL WRIGHT President AfWild $139,443
Michael Arms DirShlter NorthShore $138,031 6
Bruce R. Runnels VP NatureCons $137,570
D. Tichadou-Casseneuve Cousteau $136,813
Patricia Sullivan DeptyDir NRDC $136,807
Hedwige Bienvenu FilmEd Cousteau $136,324
William J. Kropp Sec/Treas NHES $135,917
CEO, budget $10-25 million AL&A
$135,000
Peter Theran Vice President MSPCA $134,278
Patricia Forkan ExecVP HSUS $134,109
Jack Murray DirDevelop NRDC $132,575
RICHARD AVANZINO Pres SF/SPCA $129,872
Tom Cochran Scientist NRDC $128,729
David Hawkins Attorney NRDC $128,713
Paul Gambardella ChfVetStff MSPCA $128,539
Natalie Waugh VPDevelop WWF $127,928
Judy Keefer FinanceDir NRDC $125,650
T OP LEGAL PO SITION TP $125,10 0
Stephan Volker Atty EarthJustice $124,118
Vawter Parker VPres EarthJustice $124,029 5
John Jensen VicePres NatWildFed $123,623
Lori Potter Attorney EarthJustice $122,907
Scott Schelling DirPathol MSPCA $122,717
DEPUT Y CHIEF EXECUTIVE TP
$120,400
Charles Clusen Scientist NRDC $119,739
Robert L. Steele VPFinTr Cousteau $119,457
Lynn Greenwalt VicePres NatWldFed $117,401
Neil Harpster DirCardiology MSPCA $117,602
William Curtiss Atty EarthJustice $117,039
Alain Traonouil Logistcs Cousteau $116,878
Robert Dreher Atty EarthJustice $115,389
Michael Sherwood Atty ErthJustice $114,874
MARK VAN PUTTEN Pres NatWildFed $113,491
John Bowen Vice President MSPCA $113,011 7
Diane Wood VP/Resrch&Devel WWF $112,992
Bruce Bunting VP/Asia WWF $112,342
John Grandy DirWildlife HSUS $111,915
Barbara Bucovetsky DirFnd NrthShr $111,765
G. Thomas Waite III Treas HSUS $111,381
CHIEF EXECUTIVE OFFICER C& L
$111,100
Timothy Brennan AsstTreas IFAW $110,330
Bonnie Brown MedDir North Shore $110,111
Steven Kallan VP/CFO WildSoc $109,800
ROBERT F.X. HART Secretary AHA $109,772
Howard Levy Vice President MSPCA $109,701
Sandra Adams VicePres WildSoc $109,190
Deborah Hechinger MgingVP WWF $108,992
Michael Bernstein DirVetMed MSPCA $108,188
Jan Hartke DirDevelop HSUS $108,044
John Noble General Counsel WWF $107,633
TOP LOBBYIST TP $106,800
Robert McIntyre SrVP TrstPubLnd $106,195
Richard Moore ExecDirector IFAW $105,893
Mary F. Hanley ExecVP WildSoc $105,408
John Kullberg DirWildTrust HSUS $104,125
James Boulay DirSurgery MSPCA $102,917
ANDREW DICKSON ChiefExec WSPA $102,680
Julie Gorte Vice Pres WildSoc $101,870
Anthony Shaw EVP/CAO ASPCA $101,063
Durinda O’Brien VicePres WildSoc $100,040
Stephen Eudene SrVP&CFO ASPCA $ 99,957
Kaid Benfield Attorney NRDC $ 99,616
Paul Seigel DirFieldActiv IFAW $ 99,399
Michael W. Fox Director HSUS $ 99,205
Didier Noirot Camera Cousteau $ 98,281
TOP SCI ENTIFIC RESEARCHER TP $
98,10 0
Mark Stanley Price VP-Afr AfWild $ 97,952
TOP LEGAL PO SITION C&L $ 97,900
Stephen Zawistowski SrVP ASPCA $ 97,791
Frank Varenchik VP EarthJustice $ 97,173
Barry Giaquinto DirFin NorthShore $ 96,518
Barbara Fried DirFieldDev IFAW $ 95,208
Charles Orasin VPops Defenders $ 94,943
Barbara Kumble DirBusPln NrthShr $ 94,710
G. JON ROUSH President WildSoc $ 94,223
John Jackson Camera Cousteau $ 92,026
Thomas W. Nichols CFO WWF $ 91,958
Bennett Beach DeptyVP WildSoc $ 91,500
Richard Hoppe DeptyVP WildSoc $ 91,500
Kevin Kirchner VP EarthJustice $ 90,756
Joseph Brecher Atty EarthJustice $ 89,625
John P. Aldridge Vet SF/SPCA $ 89,614
Barbara A. Ash Legal NorthShore $ 89,460
Julian Hopkins SrVP/Devel ASPCA $ 89,307
Vance Martin ProgramDir HSUS $ 88,964
TOP ADMINISTRATOR TP $ 88,60 0
Gary Berna DirInfoServices IFAW $ 88,062
Joseph Pellegrino VPMktLic ASPCA $ 87,885
Carter Luke Vice President MSPCA $ 87,761
Stephen Musso SrVPAnimServ ASPCA $ 87,561
James Wyerman VPprgrms Defenders $ 87,340
Elizabeth McCorkle VP-Fin AfrWld $ 87,297
James Deane Editor Defenders $ 84,150
Janet Fesler AsstSecty WWF $ 83,593
Judith Schwartz DirVets ASPCA $ 81,535
Tjiska Van Wyk VP EarthJustice $ 81,400
Mark Stanley Price VP-Afr AfrWild $ 81,219
Douglas Giacalone DVM ASPCA $ 80,894
TOP COMMUNICATION S /P R JOB TP $
80,100
DE PUTY CEO C&L $ 79,900
R EGIONAL OFFICE HEAD TP $
78,800
Karen Farestad Director AHA $ 78,312
TOP FUNDRAISER TP $ 77,400
David Stein Veterinarian SF/SPCA $ 76,102
PRISCILLA FERAL Pres/Dir FoA $ 75,805
TOP FINANCIAL OFFICER TP $
75,700
Sara Vickerman DirWest Defenders $ 75,350
Neill Heath DirDevelop AfWild $ 75,022
MARTY KURTZ ExecutiveDir CACC $ 75,000 8

Kay Cooper MarketingDirector WSPA $ 74,995
Edmund Barrow ConservCoord AfWild $ 74,974
David Ganz Consultant HSUS $ 74,500
John Walsh ProjectDir WSPA $ 74,125
Elizabeth McCorkle VP-Fin AfWild $ 72,748
TOP FINANCIAL OFFICER C&L $
7 1,900
ALAN BERGER ExecDir API $ 71,500
Patricia Olsen Director AHA $ 71,356
Deborah Snelson ProgHead AfWild $ 70,862
HOLLY HAZARD ExecDir Doris Day $ 68,611
Alexander Stewart VicePres MSPCA $ 68,494
Michael Giannelli ExecDir ArkTrst $ 65,823 9
Carol Moulton Director AHA $ 65,288
MARY HERRO Pres AnmlFndtnIntl $ 64,942 10
John Fluke Director AHA $ 65,288
FUNDRAISER, budget <$25 mil A L &A $
6 7,650
CEO, budget $2.5-$5 millio n A L &A $
6 4,500
Scott Anderson DirDevelop PETA $ 64,480
Arthur Cady Seal Desk Mgr IFAW $ 64,419
Jane Berdie Director AHA $ 64,064
Nanci Patterson VP EarthJustice $ 63,353
RONALD H. COHN VP&treas Gorilla $ 63,175 11
MERILLEE MENARD ExecDir AMMPA $ 63,600
Dave J. Reinicke AsstTreas AHA $ 63,559
Sidney Holt Whale consultant IFAW $ 62,598
Sandy Hooper Director SF/SPCA $ 60,966
ELLIOT KATZ President IDA $ 60,314
JOSEPH VENABLE VicePres WARDS $ 60,000
GRETCHEN WYLER President ArkTrust $ 59,811
Barbara DiPietro AsstTr AfWild $ 59,548
Rosalind Aveling ProgHead AfWild $ 58,965
JAVIER BURGOS Pres/CEO SUPRESS $ 58,910
Ralph Dennard Director SF/SPCA $ 58,881
Francine Brodeur-Pace Grphics NWF $ 58,779
Joan Moody DirMedia Defenders $ 57,772
JOYCE TISCHLER ExecDir ALDF $ 57,458
Steve Ann Chambers President ALDF $ 57,458
Richard Wood ExecDir FACT $ 57,167 1 2
Lynn Spivak Director SF/SPCA $ 57,139
TOP LO BBYIST C &L $ 56,800
Charles Fischer RgnlRep Defenders $ 56,399
Douglas Mansfield Secretary CACC $ 55,000
FUNDRAISER, bdgt $10-25 mil A L &A $
5 4,592
TOP EDITOR/P R PERSON C& L $
5 3,650
Alfonso Reyes Controller SF/SPCA $ 52,946
Steve Goldberg Auditor NorthShore $ 52,580
Paul Spaulding VP EarthJustice $ 52,346
A NIMAL SHELTER EXEC. DIR. SAWA $
5 2,000
Dianne Forthman DirAdmin FoA $ 51,771
ROBERT BROWN President FACT $ 51,000 1 2
TINA NELSON ExecDir AAVS $ 50,054

TOP RESEARCHER C &L $ 49,600
Linda Shiroishi Secretary FACT $ 49,546 12
Charleen Tyson Controller MSPCA $ 49,404
Deanna Soares Vice President UAN $ 48,108
JOHN FOSTER ExecDir Women’sHumane $ 47,879
FUNDRAISER, bdget $5-$10 mil AL &A $
47,800
Stephen Best Officer IWC $ 46,243
Donna Hart Vice President IWC $ 46,243
Marybeth Sweetland VicePres PETA $ 45,943
Sue Murphy AsstSecretary AHA $ 45,283
Margaret A. King DirAcctng IWC $ 43,645
DANIEL MORAST President IWC $ 43,645
Dawn Armstrong AsstSectry MSPCA $ 42,679
Deb Winslow DirMembership UAN $ 41,862
Vernon Weir DirPrograms UAN $ 41,861 13
CEO, bdgt $250,000-$500,000 AL&A $
41,418
CEO, budget >$1 millio n C& L $ 41,40 0
Joseph G. Murphy Computers IWC $ 40,956
PETER GERARD Pres NatlAlliance $ 39,998 1 4
BELTON MOURAS President UAN $ 39,321 13
David Meyer Director LCA $ 39,167
ANNA C. BRIGGS President NHES $ 38,798
CARLA CAMPBELL-ROBINSON Mgr SeaSh $ 38,387
LYNN CUNY ExecDir WildlifeRescue $ 38,284
FUNDRAISER, bdgt $2.5-$5 mil AL &A $
37,512
KIM STALLWOOD Editor AnimalAgenda $ 37,055
Rebecca Villarreal AsstSec AfWild $ 36,763
James D. Taylor AsstSecTr NHES $ 35,536
Joanne McGarry Secretary SF/SPCA $ 35,022
FUNDRAISER, bdgt $1-2.5 mil AL&A $
35,000
William Hansen Vessel Capt IWC $ 34,618
Cathy Liss ExecDir AWI $ 34,610
A NIMAL SHELTER ASST. DIR. SAWA $
34,050
Sean O’Gara Not stated Fund $ 34,000
Linda Bound Graphic Artist IWC $ 33,920
Terri Crisp DirectorEARS UAN $ 33,904
FUNDRAISER, budget >$1 mil. AL& A &
32,550
Teri Barnato NatlDir AVAR $ 32,215
CHRIS DeROSE Director LCA $ 31,560
Robert Price AcctngMgr IWC $ 31,360
CHIEF HUMANE INVE ST IGATOR S AWA $
30,737
Lisa DiStefano IntlDir SeaShphrd $ 30,000
Heidi Prescott NatlDir Fund $ 30,000
BRAD MILLER President/Dir HFI $ 29,054
Bonnie Miller Secty/Treas HFI $ 29,054
Lia Albo Not stated Fund $ 28,455
Christine Cassamassima Ns Fund $ 28,156
Laura Simon Not stated Fund $ 28,000
CEO, budget >$250,000 AL&A $
28,000
PUBLICATIONS COORDINATOR SAWA $
28,000
INGRID NEWKIRK President PETA $ 25,577
Alex Pacheco Director PETA $ 25,000
David Wiley ProgCoord/SrSci IWC $ 24,021
Stephen Tello Secty PriPrimates $ 23,419 15
A NIMAL CO NTROL OFFICER SAW A $
23,600
Holly McNulty Secty/Tr FarmSanct $ 19,988
HENRY SPIRA Pres AnimRghtsIntl $ 19,800
LORRI BAUSTON Pres FarmSanct $ 19,215 16
Kathy Gerard VP NatlAlliance $ 19,200 1 4
Gene Bauston VicePres FarmSanct $ 18,178 16
A NIMAL HEALTH TECH NICIAN SAWA $
17,576
WALLACE SWETT Pres PriPrimates $ 15,437 1 5
KIM BARTLETT Publisher AnmlPepl $ 15,000 1 7
Merritt Clifton Editor AnmlPepl $ 15,000 17
NINA NATELSON President CHAI $ 14,801
PAT DERBY Pres PerfrmAnimWelfSoc $ 8,625 18
Ed Stewart Sec/Tr PerfAnimWelfSoc $ 8,625 18
KAREN DAVIS Pres United Poultry $ 5,705
Jim Brewer VP PIGS: A Sanctuary $ 5,425
DALE RIFFLE Pres PIGS: Sanctuary $ 5,375
CLEVELAND AMORY President Fund none
NEAL BARNARD President PCRM none
DIANA CHONTOS President WildBurro none
Gene Chontos Secty/Treas WildBurro none
ROBIN DUXBURY President ARM! none
LEO GRILLO Founder DELTA Rescue none
ALEX HERSHAFT President FARM none
ELIZABETH LEWYT Chair NorthShore none
SHIRLEY McGREAL President IPPL none
16 – ANIMAL PEOPLE, December 199 7

Selected opposition salaries
Individu al Positio n Group Pay Note
MATTHEW CONNOLLY ExecVP Ducks $268,258
Randy Graves CFO Ducks $170,344
J.W. Straughan GrpMgr Ducks $165,776
James L. Ware GrpMgr Ducks $156,083
W. Alan Wentz GrpMgr Ducks $133,999
Bill Willsey ExecSecty Ducks $115,298
BARBARA RICH ExecVP NABR $ 91,831
Mary Brennan VP FBR $ 86,166
SUSAN PARIS Pres/Treas AMPEF $ 78,653
Jacqueline Calnan Secty AMPEF $ 47,698

Notes on compensation

1 – John Hoyt has retired. Paul Irwin succeeded him as
top HSUS official.
2 – William W. Howard is no longer with the National
Wildlife Federation.
3 – Gus Thornton’s compensation included $124,284
from the MSPCA, and $82,856 from MSPCA affiliates:
$20,714 from the American Humane Education
Society, $33,142 from the Mary Mitchell Humane
Fund, $20,714 from the American Fondouk
Maintenance Committee, and $8,286 from the Alice
Manning Trust.
4 – Francine Cousteau is the widow of Cousteau
Society founder Jacques Cousteau, who died 6/25/97.
5 – Victor Sher resigned from EarthJustice on June 11
for unexplained reasons. Vawter Parker succeeded him
as acting president.
6 – Michael Arms left the North Shore Animal League
in August 1997.
7 – John Bowen’s compensation included $90,409 from
the MSPCA and $11,301 each from the American
Humane Education Society and the American Fondouk
Maintenance Committee, both MSPCA affiliates.
8 – Marty Kurtz left the CACC in January 1997.
9 – Michael Giannelli recently left the Ark Trust.
10 – Mary Herro says her current compensation is
$36,673. “I was at $64,942 while I was flying all over
running our operations in Texas, Nevada, and Arizona,”
she told ANIMAL PEOPLE. “We’ve turned that over to
other management.” The other top Animal Foundation
International salaries were $55,000 for the chief
surgeon, and $38,000 for the manager of the Las Vegas
animal control shelter.
11 – Ronald Cohn and Penny Patterson both list as their
residence the Gorilla Foundation headquarters in
Woodside, California.
12 – Compensation listed for FACT personnel includes
payments from FACT’s wholly owned subsidiary, Nest
Eggs Inc., which markets eggs layed by debeaked freerange
hens. These amounts were $12,750 for Robert
Brown, $14,292 for Richard Wood, and $12,387 for
Linda Shiroishi.
13 -Vernon Weir and Belton Mouras left United
Animal Nations in early 1997. Weir recently succeeded
Michael Giannelli at Ark Trust. Mouras is consulting
for the Performing Animal Welfare Society.
14 – Peter and Kathy Gerard are husband/wife.
15 – Stephen Tello and Wallace Swett also receive housing
at Primarily Primates.
16 – Lori and Gene Bauston are wife/husband, and also
receive housing.
17 – Kim Bartlett and Merritt Clifton are wife/ husband.
18 – Pat Derby and Ed Stewart are wife/husband. Their
compensation apparently also includes housing at the
Performing Animal Welfare Society sanctuary and
transportation (four donated vehicles, none newer than
1986 model year.)