Who Gets The Money? — 13th annual edition

From ANIMAL PEOPLE, December 2002:

Starting on page 13 is our 13th annual report on the budgets,
assets, and salaries paid by the major U.S. animal-related
charities, plus miscellaneous local activist groups, humane
societies, and some prominent organizations abroad. We offer their
data for comparative purposes. Foreign data is stated in U.S.
dollars at average 2001 exchange rates.
Most charities are 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, 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.


As most listed organizations do some advocacy and education,
the A and E designations are used with others only if advocacy and
education use more of the organizations’ time and budget than other
roles for which they may be better known. Charities of obvious
purpose may not have a designation letter. While many groups pursue
multiple activities, space limits us to offering no more than three
identifying letters.
Most of the financial data we cite for U.S. organizations
comes from current Internal Revenue Service Form 990 filings,
usually covering either calendar year or fiscal year 2001. The
basic data on any U.S. charity and often full Form 990s are
available–free–at <www.guidestar.com>. The data for foreign
organizations, and for U.S. organizations when IRS Form 990 is
unavailable, comes from published balance sheets.
Unfortunately, because of the economic disruptions resulting
from the high-tech stock collapse of 2000-2001, followed by the
aftershocks of the terrorist attacks of September 11, 2001, many
organizations have filed Form 990 for fiscal 2001 several months
later than usual, or still have not filed. Thus the Who Gets The
Money? charts this year contain an unusually large number of gaps.
Who Gets The Money? enables donors to evaluate charities
using three different standard fiscal measures.

Receipts vs. program

The yardstick most used by charity heads is the balance of
donations plus program service revenue and unrelated business income
(such as receipts from running a thrift store or selling t-shirts)
with program expense.
The ideal is that the program budget should equal the funds
raised or earned within the year, while interest on reserves should
cover the cost of raising the money. Capital-intensive special
projects, e.g. building a shelter, should be funded by grants and
bequests.
If donations plus program service receipts fall short of
program cost, the program may be uninspired or poorly promoted. If
donations plus program service receipts far exceed program cost, the
program budget for the next year should be larger–but some
administrators hoard rather than use most of a surplus, to have more
interest available with which to raise funds. (See “Budget vs.
assets,” next page.)
This yardstick favors charities that are old enough to
attract large bequests. If younger charities try to build reserves
big enough to pay interest equal to their fundraising expense, they
run a high risk of becoming direct mail mills, perpetually trying to
raise more, to invest more, to bring investment income closer to
their ever-climbing cost of attracting donors.
Program service may become a seeming afterthought, and the
main accomplishment of the charity may be enriching direct mail
contractors–especially if the initial fundraising investment was
borrowed from a direct mail firm, as often occurs, with rising debt
keeping the charity in bondage.

Program vs. overhead

We assess this balance using a standard borrowed from Wise
Giving Alliance, formed by a merger of the Philanthropic Advisory
Service of the Council of Better Business Bureaus with the National
Charities Information Bureau: charities should spend at least 65% of
their budgets on programs, excluding direct mail appeals. This
standard is stricter–and more indicative of priorities–than IRS
rules, which allow charities to call some direct mail costs “program
service” in the name of “public education.”
The % column in our tables states each charity’s overhead and
fundraising costs as it declares them.
The ADJ column states those costs as they appear to be, if
we ask of each mailing, “Would this have been sent if postal rules
forbade including a donor card and a return envelope?” If the answer
is no, the mailing should properly be called “fundraising.”
Differences between the declared and adjusted balance of
program and fundraising/ overhead spending appear in boldface.
Groups which collect interest on large endowments tend to have lower
overhead because they can do less fundraising.
Shelters, sanctuaries, and some activist groups which use
mostly volunteer labor and donated supplies by contrast may have
“high” overhead, as much of their program work does not appear in
cash accounting.
The practice of ascribing direct mailings to program service
instead of fundraising reflects the common but erroneous belief that
“good” organizations have the lowest fundraising costs relative to
program service.
But calling appeal mailings “program service” in the name of
humane education has devalued the concept of humane education so much
that fundraising for real humane education and outreach has become a
very hard sell.

Budget vs. assets

Italics, in the asset columns, indicate a deficit.
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 plus cash because of declared
liabilities, such as mortgage debt on real estate.
Compare the Budget and Funds/ Investment columns. Says the
Wise Giving Alliance, “Usually, the organization’s net assets
available for the next fiscal year should not be more than twice the
higher of the current year’s expenses or the next year’s budget.”
Substantial fiscal assets are often “locked up” in
restricted endowments. Yet an endowment balance may be used as
collateral on investment in expanded program service–if a charity
opts to do so.
Budgets, Programs, Overhead & Assets – 134 animal protection charities
African Wildlife Foundation
TYPE AEH
GIVEN/EARNED $ 8,277,720
BUDGET $ 8,714,016
PROGRAMS $ 7,653,637
OVERHEAD $ 1,060,379
% 12%
ADJ 12%
NET ASSETS $ 10,193,928
TANGIBLE ASSETS $ 98,717
FUNDS/INVEST $ 6,331,485

NOTE – The African Wildlife Foundation, which has long sought to
undo the Kenyan ban on sport hunting, received $3.6 million from the
U.S. government in fiscal 2001, mainly from USAid, and received 41%
of its total budget from the U.S. government, 1999-2001. This would
appear to make AWF a defacto arm of U.S. government policy.
Alley Cat Allies
TYPE AE
GIVEN/EARNED $ 2,038,613
BUDGET $ 1,888,467
PROGRAMS $ 1,445,513
OVERHEAD $ 442,954
% 24%
ADJ 52%
NET ASSETS $ 777,723
TANGIBLE ASSETS $ 84,571
FUNDS/INVEST $ 669,413
Alliance of Marine Mammal Parks & Aquariums
GIVEN/EARNED $ 199,850
BUDGET $ 210,862
PROGRAMS $ 160,323
OVERHEAD $ 50,539
% 24%
ADJ 24%
NET ASSETS $ 110,112
TANGIBLE ASSETS (none)
FUNDS/INVEST $ 110,112
American AntiVivisection Society
TYPE AEV
GIVEN/EARNED $ 989,985
BUDGET $ 1,219,000
PROGRAMS $ 1,060,852
OVERHEAD $ 158,148
% 15%
ADJ 15%
NET ASSETS $ 11,561,737
TANGIBLE ASSETS $ 33,733
FUNDS/INVEST $ 10,040,478

NOTE – The American Anti-Visection Society received 42% of its income
in 2001 from dividends, interest, and sale of securities.
American Bird Conservancy
TYPE AE
GIVEN/EARNED $ 2,047,430
BUDGET $ 1,843,432
PROGRAMS $ 1,519,972
OVERHEAD $ 323,460
% 18%
ADJ 18%
NET ASSETS $ 1,492,661
TANGIBLE ASSETS $ 23,539
FUNDS/INVEST $ 1,364,094

NOTE – The American Bird Conservancy received 23% of its budget from
government sources.

American Horse Protection Association
TYPE AE
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)

American Humane Association
TYPE AEW
GIVEN/EARNED $ 10,361,280
BUDGET $ 11,660,717
PROGRAMS $ 8,795,880
OVERHEAD $ 2,885,060
% 25%
ADJ 25%
NET ASSETS $ 9,038,355
TANGIBLE ASSETS $ 2,913,168
FUNDS/INVEST $ 1,735,933

NOTE – The American Humane Association animal protection branch spent
$4,725,575. The child protection branch spent $4,069,905. The AHA
assets include $5.9 million in beneficial perpetual trusts.

American SPCA
TYPE AES
GIVEN/EARNED $ 38,499,294
BUDGET $ 38,050,411
PROGRAMS $ 28,547,317
OVERHEAD $ 9,503,094
% 25%
ADJ 33%
NET ASSETS $ 60,994,940
TANGIBLE ASSETS $ 20,431,339
FUNDS/INVEST $ 30,118,943

NOTE – The American SPCA assets include $13.6 million in “beneficial
interests in perpetual trusts held by others.” The ASPCA in 2001
distributed $13 million among 243 other animal care organizations
American Zoo Association
TYPE AE
GIVEN/EARNED $ 4,470,630
BUDGET $ 3,881,096
PROGRAMS $ 2,952,642
OVERHEAD $ 928,454
% 24%
ADJ 24%
NET ASSETS $ 9,319,482
TANGIBLE ASSETS $ 143,419
FUNDS/INVEST $ 9,070,217

Animal Concern (Scotland)
TYPE AEV
GIVEN/EARNED $ 25,457
BUDGET $ 35,968
PROGRAMS
OVERHEAD
%
ADJ
NET ASSETS $ 3,501
TANGIBLE ASSETS (none)
FUNDS/INVEST $ 3,501

Animal Humane Society (MN)
TYPE S
GIVEN/EARNED $ 4,211,783
BUDGET $ 3,107,729
PROGRAMS $ 2,299,191
OVERHEAD $ 808,538
% 26%
ADJ 29%
NET ASSETS $ 18,897,629
TANGIBLE ASSETS $ 3,981,692
FUNDS/INVEST $ 8,740,581

Animal Legal Defense Fund
TYPE AL
GIVEN/EARNED $ 3,775,348
BUDGET $ 3,360,728
PROGRAMS $ 2,650,369
OVERHEAD $ 710,159
% 21%
ADJ 48%
NET ASSETS $ 2,739,392
TANGIBLE ASSETS $ 74,937
FUNDS/INVEST $ 2,299,987

ANIMAL PEOPLE
TYPE P
GIVEN/EARNED $ 281,552
BUDGET $ 323,261
PROGRAMS $ 276,775
OVERHEAD $ 46,486
% 14%
ADJ 14%
NET ASSETS $ 155,523
TANGIBLE ASSETS $ 23,511
FUNDS/INVEST $ 132,312

Animal Protection Institute
TYPE AE
GIVEN/EARNED $ 1,523,206
BUDGET $ 2,155,012
PROGRAMS $ 1,673,298
OVERHEAD $ 481,714
% 22%
ADJ 30%
NET ASSETS $ 2,994,497
TANGIBLE ASSETS $ 1,437,272
FUNDS/INVEST $ 1,535,552

NOTE – Animal Protection Institute income fell by $2.3 million
(61%) in 2001, bringing a decrease of $1.2 million (44%) in cash and
securities and a net loss of $779,771 in total assets. This was
before API in March 2002 fired Lou Griffin, director since 1980 of
the South Texas Primate Observatory, annexed by API in January 2000
and renamed the Texas Snow Monkey Sanctuary. Griffin on July 15
formally charged API with cruelty, for allegedly neglecting the
medical needs of some of the monkeys, one of whom was found dead in
a sanctuary water tank. On July 26 Griffin sued current sanctuary
manager Tom Quinn, API, and API southwestern representative Don
Barnes for alleged libel and slander in connection with allegations
they purportedly made about why she was fired. Quinn on September 22
charged Griffin with criminal trespass, in connection with her
efforts to verify reports that as many as 82 macaques have escaped
from the sanctuary and are living on nearby ranches. Griffin denies
being on sanctuary property.

Animal Rescue League/Boston
TYPE S
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)

Animal Rights Intl
TYPE AER
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)

Animal Sanctuary of the U.S.
TYPE S
GIVEN/EARNED $ 802,887
BUDGET $ 589,739
PROGRAMS $ 493,034
OVERHEAD $ 96,705
% 16%
ADJ 16%
NET ASSETS $ 1,253,377
TANGIBLE ASSETS $ 1,405,339
FUNDS/INVEST $ 74,794
NOTE – The Animal Sanctu-ary of the U.S. was formerly called Wild
Animal Orphanage.
Animal Welfare Institute
TYPE AEW
GIVEN/EARNED $ 2,210,621
BUDGET $ 1,072,951
PROGRAMS $ 922,164
OVERHEAD $ 150,787
% 14%
ADJ 14%
NET ASSETS $ 2,697,873
TANGIBLE ASSETS $ 76,284
FUNDS/INVEST $ 2,613,094

Animals’ Agenda
TYPE P
GIVEN/EARNED $ 391,074
BUDGET $ 442,992
PROGRAMS $ 318,110
OVERHEAD $ 124,882
% 28%
ADJ 28%
NET ASSETS $ 123,430
TANGIBLE ASSETS $ 26,862
FUNDS/INVEST $ 16,463

NOTE – Animals’ Agenda magazine has suspended publication.

Animals Angels (Germany)
TYPE AES
GIVEN/EARNED $ 718,552
BUDGET $ 661,461
PROGRAMS $ 624,314
OVERHEAD $ 37,147
% 5%
ADJ 5%
NET ASSETS $ 482,528

Animals Asia Foundation
TYPE AES
GIVEN/EARNED $ 1,254,472
BUDGET $ 895,540
PROGRAMS $ 771,392
OVERHEAD $ 124,148
% 14%
ADJ 14%
NET ASSETS $ 390,797
TANGIBLE ASSETS $ 31,864
FUNDS/INVEST $ 358,932

NOTE – Most of the Animals Asia Foundation reserves are committed to
the cost of building additional facilities for former bile farm
bears. The Animals Asia Found-ation has already received and
rehabilitated 65 ex-bile farm bears, rescued from 30 defunct bile
farms in Sichuan Province, China, and is to receive another 400
bears, by contract, during the next four years
Animal Refuge Kansai (Japan)
TYPE S
GIVEN/EARNED $ 812,140
BUDGET $ 891,000
PROGRAMS $ 775,300
OVERHEAD $ 136,400
% 18%
ADJ 18%
Arizona Humane Society
TYPE S
GIVEN/EARNED $ 7,304,007
BUDGET $ 7,055,494
PROGRAMS $ 5,714,824
OVERHEAD $ 1,340,670
% 19%
ADJ 19%
NET ASSETS $ 20,799,633
TANGIBLE ASSETS $ 10,382,295
FUNDS/INVEST $ 11,560,796
Asc Humanitaria PPA Costa Rica
TYPE S
GIVEN/EARNED $ 108,522
BUDGET $ 77,646
PROGRAMS $ 66,895
OVERHEAD $ 10,751
% 14%
ADJ 14%
FUNDS/INVEST $ 9,498
Associated Humane Societies
TYPE S
GIVEN/EARNED $ 5,372,997
BUDGET $ 6,163,456
PROGRAMS $ 4,229,160
OVERHEAD $ 1,934,296
% 31%
ADJ 31%
NET ASSETS $ 14,921,680
TANGIBLE ASSETS $ 3,548,195
FUNDS/INVEST $ 10,914,946
Association of Veterinarians for Animal Rights
TYPE
GIVEN/EARNED $ 147,651
BUDGET $ 187,410
PROGRAMS $ 148,683
OVERHEAD $ 38,727
% 21%
ADJ 21%
NET ASSETS $ 127,976
TANGIBLE ASSETS $ 1,530
FUNDS/INVEST $ 28,474
Atlanta Humane Society/SPCA
TYPE S
GIVEN/EARNED $ 5,768,719
BUDGET $ 4,940,934
PROGRAMS $ 3,656,441
OVERHEAD $ 1,284,493
% 26%
ADJ 26%
NET ASSETS $ 20,151,997
TANGIBLE ASSETS $ 5,019,743
FUNDS/INVEST $ 11,944,263
Bat Conservation International
TYPE AE
GIVEN/EARNED $ 2,226,480
BUDGET $ 2,591,857
PROGRAMS $ 2,231,421
OVERHEAD $ 360,236
% 14%
ADJ 24%
NET ASSETS $ 4,194,862
TANGIBLE ASSETS $ 1,951,170
FUNDS/INVEST $ 1,732,545
Best Friends Animal Sanctuary
TYPE S
GIVEN/EARNED $ 15,730,182
BUDGET $ 12,582,790
PROGRAMS $ 9,744,308
OVERHEAD $ 2,818,482
% 22%
ADJ 23%
NET ASSETS $ 15,119,235
TANGIBLE ASSETS $ 7,753,961
FUNDS/INVEST $ 6,800,960
Bide-A-Wee Home Association
TYPE S
GIVEN/EARNED $ 6,422,124
BUDGET $ 8,192,121
PROGRAMS $ 6,488,351
OVERHEAD $ 1,703,770
% 21%
ADJ 21%
NET ASSETS $ 30,186,969
TANGIBLE ASSETS $ 8,817,020
FUNDS/INVEST $ 19,879,304
Blue Cross of India
TYPE S
GIVEN/EARNED $ 241,157
BUDGET $ 202,981
PROGRAMS $ 201,273
OVERHEAD $ 1,700
% 1%
ADJ 1%
NET ASSETS $ 348,268
TANGIBLE ASSETS $ 262,783
FUNDS/INVEST $ 48,144

NOTE – The Blue Cross of India has no paid administrative staff and
no paid fundraisers. Nearly all costs associated with administration
and fundraising are paid by the trustees from their own pockets.
Born Free Foundation (UK)
TYPE AES
GIVEN/EARNED $ 2,834,817
BUDGET $ 2,534,942
PROGRAMS $ 1,989,963
OVERHEAD $ 544,979
% 22%
ADJ 33%
NET ASSETS $ 1,573,697
TANGIBLE ASSETS $ 113,146
FUNDS/INVEST $ 1,382,176

NOTE: The Born Free Foundation began in 1987 as the Zoo Check
Charitable Trust.
B.C. Wildlife Federation (Canada)
TYPE AEH
GIVEN/EARNED $ 773,417
BUDGET $ 762,454
PROGRAMS $ 440,753
OVERHEAD $ 321,701
% 41%
ADJ 41%
NET ASSETS $ 189,626
TANGIBLE ASSETS $ 37,789
FUNDS/INVEST $ 81,056

NOTE – The British Columbia Wildlife Federation, Canadian Wildlife
Federation, and other Wildlife Federations in Canada have no
official funding or governance relationship with the U.S.-based
National Wildlife Federation, but help to distribute the
NWF-developed Project Wild school curriculum and the NWF magazine
International Wildlife. The NWF, NWF Productions Inc., and NWF
Endowment data appear to be combined on the balance sheet which was
our source for these statistics. The sole function of NWF
Productions is producing documentaries for NWF, and the sole
function of the NWF Endowment is holding and investing funds for NWF.
The NWF was formed in 1936 as the national umbrella for 48 state
hunting clubs, some of which have recently been replaced in the
affiliate structure by organizations with less emphasis on hunting.
The NWF chair, vice chairs, and regional directors are elected by
the state affiliate representatives.
Brooke Fund for Animals
TYPE S
GIVEN/EARNED $ 5,261,585
BUDGET $ 8,136,712
PROGRAMS $ 4,971,817
OVERHEAD $ 3,164,895
% 38%
ADJ 38%
NET ASSETS $ 15,921,717
TANGIBLE ASSETS $ 87,832
FUNDS/INVEST $ 12,809,150

NOTE – The Brooke Fund for animals, formerly called the Brooke
Hospital for Animals, operates equine clinics in Afghanistan,
Egypt, Ethiopia, Jordan, India, and Pakistan, and has had the
leading role in assisting animals of all species who have been caught
up in the recent fighting in Afghanistan. “Incoming resources in
2001/2002 rose 29%, the highest level achieved in the Brooke’s
history,” the charity reported. “An increase of 39% in voluntary
income (donations and legacies) was offset by a 19% reduction in
investment income, which reflected reduced investments and falling
interest rates.”
Canadian Wildlife Federation
TYPE AEH
GIVEN/EARNED $ 6,530,724
BUDGET $ 7,029,487
PROGRAMS $ 3,588,455
OVERHEAD $ 3,441,403
% 44%
ADJ 44%
NET ASSETS $ 5,553,760
TANGIBLE ASSETS $ 1,139,263
FUNDS/INVEST $ 3,182,489

NOTE – See British Columbia Wildlife Federation.
Care For The Wild (UK)
TYPE AES
GIVEN/EARNED $ 1,794,799
BUDGET $ 1,523,432
PROGRAMS $ 953,102
OVERHEAD $ 661,527
% 43%
ADJ 43%
NET ASSETS $ 499,782
TANGIBLE ASSETS $ 31,204
FUNDS/INVEST $ 591,268
Cats Protection League (UK)
TYPE S
GIVEN/EARNED $ 23,764,365
BUDGET $ 24,509,295
PROGRAMS $ 17,401,440
OVERHEAD $ 7,107,845
% 29%
ADJ 29%
NET ASSETS $ 34,700,052
TANGIBLE ASSETS $ 30,692,555
FUNDS/INVEST $ 9,961,358
Cedarhill Animal Sanctuary
TYPE S
GIVEN/EARNED $ 210,850
BUDGET $ 181,555
PROGRAMS $ 153,139
OVERHEAD $ 28,416
% 16%
ADJ 16%
NET ASSETS $ 70,358
TANGIBLE ASSETS $ 137,386
FUNDS/INVEST $ 7,815
Chihuahua Rescue/Transport
TYPE S
GIVEN/EARNED $ 72,658
BUDGET $ 69,957
PROGRAMS $ 67,414
OVERHEAD $ 2,543
% 4%
ADJ 4%
NET ASSETS $ 6,565
TANGIBLE ASSETS (none)
FUNDS/INVEST $ 6,565
Compassionate Crusaders/Calcutta
TYPE S
GIVEN/EARNED $ 29,895
BUDGET $ 36,775
PROGRAMS $ 35,596
OVERHEAD $ 1,179
% 3%
ADJ 3%
NET ASSETS $ 79,995
TANGIBLE ASSETS $ 64,290
FUNDS/INVEST $ 8,498

NOTES – The Compassionate Crusaders Trust shares trustees and
facilities with the People for Animals/Calcutta. PfA/Calcutta is an
affiliate of PfA/New Delhi, whose founder and president, Maneka
Gandhi, also heads the Ruth Cowell Trust. None of the trustees of
these groups are paid. The 2001 financial data for PfA/ New Delhi
and the Ruth Cowell Trust was in the November 2001 edition of ANIMAL
PEOPLE and the 2002 ANIMAL PEOPLE Watchdog Report on Animal
Protection Charities, but their 2002 data did not reach us in time
for inclusion here.
Compassion in World Farming
TYPE AE
GIVEN/EARNED $ 2,325,780
BUDGET $ 2,912,256
PROGRAMS $ 1,747,354
OVERHEAD $ 1,164,902
% 40%
ADJ 40%
Compassion Unlimited Plus Action
TYPE S
GIVEN/EARNED $ 91,278
BUDGET $ 136,019
PROGRAMS $ 108,234
OVERHEAD $ 27,785
% 20%
ADJ 20%
NET ASSETS $ 402,108
TANGIBLE ASSETS $ 216,708
FUNDS/INVEST $ 76,496
Concern for Helping Animals in Israel
GIVEN/EARNED $ 254,001
BUDGET $ 267.891
PROGRAMS $ 245,222
OVERHEAD $ 22,666
% 9%
ADJ 9%
NET ASSETS $ 215,542
TANGIBLE ASSETS $ (none)
FUNDS/INVEST $ 215,542
Connecticut Humane Society
TYPE $
GIVEN/EARNED $ 1,350,489
BUDGET $ 3,503,030
PROGRAMS $ 3,023,341
OVERHEAD $ 479,689
% 14%
ADJ 14%
NET ASSETS $ 56,967,964
TANGIBLE ASSETS $ 5,418,572
FUNDS/INVEST $ 35,250,831

NOTE – Connecticut Humane Society cut spending on dog and cat
sterilization by 25% during fiscal 2000, the most recent year
reported. Assets include $15.7 million of “investments held by
others.”

Conservation Fund
TYPE CH
GIVEN/EARNED $ 52,354,355
BUDGET $ 30,924,329
PROGRAMS $ 28,469,036
OVERHEAD
% 8%
ADJ 8%
NET ASSETS $ 2,455,293
Conservation International
TYPE AE
GIVEN/EARNED $ 66,477,427
BUDGET $ 52,415,238
PROGRAMS $ 43,344,065
OVERHEAD $ 9,071,173
% 17%
ADJ 17%
NET ASSETS $ 126,909,432
TANGIBLE ASSETS $ 4,664,418
FUNDS/INVEST $ 32,106,198

NOTE – Conservation International assets include $93.5 million in
grants receivable.
Dallas SPCA/SPCA of Texas
TYPE S
GIVEN/EARNED $ 6,044,272
BUDGET $ 4,568,788
PROGRAMS $ 2,803,939
OVERHEAD $ 1,764,849
% 39%
ADJ 39%
NET ASSETS $ 5,020,725
TANGIBLE ASSETS $ 2,517,229
FUNDS/INVEST $ 2,900,672
David Sheldrick Wlldlife Trust (Kenya)
TYPE S
GIVEN/EARNED $ 429,672
BUDGET $ 375,767
PROGRAMS $ 336,308
OVERHEAD $ 39,459
% 11%
ADJ 11%
NET ASSETS $ 723,285
TANGIBLE ASSETS $ 45,761
FUNDS/INVEST $ 616,312

NOTE – The David Sheldrick Wildlife Trust formerly raised funds
abroad via Care For the Wild, but ended the relationship in 2002,
after CFW posted a web site and published promotional literature
describing the David Sheldrick Wildlife Trust elephant orphanage at
Nairobi National Park in Kenya as a CFW project, making no mention
of the Sheldrick Trust.

Defenders of Wildlife
TYPE AEH
GIVEN/EARNED $ 28,864,737
BUDGET $ 27,639,727
PROGRAMS $ 21,321,313
OVERHEAD $ 16,318,414
% 23%
ADJ 43%
NET ASSETS $ 15,936,305
TANGIBLE ASSETS $ 698,821
FUNDS/INVEST $ 14,388,062

NOTE – The Defenders of Wildlife data is from a balance sheet which
does not as clearly distinguish program cost from fundraising and
administrative costs as Form 990, and does not list individual
salaries.

DELTA Rescue
TYPE: S
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)
Denver Dumb Friends League
TYPE S
GIVEN/EARNED $ 11,874,568
BUDGET $ 6,979,734
PROGRAMS $ 5,642,325
OVERHEAD $ 1,337,409
% 19%
ADJ 19%
NET ASSETS $ 33,336,504
TANGIBLE ASSETS $ 2,651,478
FUNDS/INVEST $ 27,660,759
Dian Fossey Gorilla Fund Europe
GIVEN/EARNED $ 952,289
BUDGET $ 628,017
PROGRAMS $ 370,559
OVERHEAD $ 257,458
% 41%
ADJ 41%
NET ASSETS $ 306,902
TANGIBLE ASSETS $ 33,622
FUNDS/INVEST $ 350,518
Dogs’ Home Battersea
TYPE S
GIVEN/EARNED $ 13,845,401
BUDGET $ 11,026,548
PROGRAMS $ 9,447,856
OVERHEAD $ 1,578,692
% 13%
ADJ 13%
NET ASSETS $ 79,214,313
TANGIBLE ASSETS $ 28,604,963
FUNDS/INVEST $ 49,444,549
Doris Day Animal League
TYPE AER
GIVEN/EARNED $ 2,801,232
BUDGET $ 2,844,348
PROGRAMS $ 2,380,515
OVERHEAD $ 463,833
% 16%
ADJ 52%
NET ASSETS $ 869,833
TANGIBLE ASSETS $ 81,650
FUNDS/INVEST $ 934,428

NOTE – The Doris Day Animal League acknowledged reporting $1,012,453
in “joint costs from a combined educational campaign and fundraising
solicitation” as program expense. Elsewhere on IRS Form 990, DDAL
claimed as program expense $1,424,470 spent on “educating the public
regarding medical research and testing projects that use animals and
the benefits … that result from proper care, medical treatment and
promotion of animals.” This appears to have been done chiefly
through direct mailings which include fundraising appeals, and
appears to include the $1,012,453 in declared joint costs. If the
entire $1,424,470 is counted as fundraising expense, consistent
with ANIMAL PEOPLE policy as applied to all charities we evaluate,
DDAL overhead costs in 2001 came to 66% of budget. Since 1989,
using this definition, DDAL overhead costs have never been less than
58% of budget.

Earth Island Institute
TYPE AE
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)
EarthJustice
TYPE L
GIVEN/EARNED $ 21,257,072
BUDGET $ 22,644,603
PROGRAMS $ 16,578,775
OVERHEAD $ 6,065,828
% 27%
ADJ 59%
NET ASSETS $ 27,812,258
TANGIBLE ASSETS $ 2,320,768
FUNDS/INVEST $ 25,534,973

NOTE – EarthJustice claims to have had only $103,099 in “joint costs
from a combined educational campaign and fundraising solicitation,”
but also spent $7,244,982 to “provide increased public, media and
policy maker awareness of environmental issues and the role of law in
resolving them.” Much of this activity appears to have reinforced
fundraising solicitations. Two-thirds of the EarthJustice postal
expense and 63% of the EarthJustice printing expense were allocated
to program service, and the five highest-paid EarthJustice
subcontractors were hired to do “advertising, conservation
education, media campaigns,” and “consulting/direct mail.”
EarthJustice assets include $8 million in grants receivable.

Environmental Defense
TYPE AE
GIVEN/EARNED $ 41,563,563
BUDGET $ 38,794,150
PROGRAMS $ 31,414,942
OVERHEAD $ 7,399,208
% 19%
ADJ 22%
NET ASSETS $ 43,478,528
TANGIBLE ASSETS $ 8,212,028
FUNDS/INVEST $ 28,248,568
Farm Animal Reform Movement
TYPE AER
GIVEN/EARNED $ 439,192
BUDGET $ 322,293
PROGRAMS $ 305,541
OVERHEAD $ 16,752
% 5%
ADJ 5%
NET ASSETS $ 616,517
TANGIBLE ASSETS 9,841
FUNDS/INVEST $ 606,676
Farm Sanctuary
TYPE AES
GIVEN/EARNED $ 2,832,939
BUDGET $ 2,491,133
PROGRAMS $ 1,954,407
OVERHEAD $ 536,726
% 22%
ADJ 28%
NET ASSETS $ 3,554,756
TANGIBLE ASSETS $ 2,164,370
FUNDS/INVEST $ 1,299,105
Food Animal Concerns Trust
TYPE AE
GIVEN/EARNED $ 572,705
BUDGET $ 486,480
PROGRAMS $ 379,681
OVERHEAD $ 106,799
% 22%
ADJ 22%
NET ASSETS $ 2,215,637
TANGIBLE ASSETS $ 8,028
FUNDS/INVEST $ 1,695,502

NOTE – The Food Animal Concerns Trust wholly owns Nest Eggs, Inc.,
a for-profit firm which markets eggs from debeaked free-range hens.
Nest Eggs Inc. had gross income of $1,054,169 in 2000, with a net
profit of $9,397.

Foundation for Animal Protection
TYPE S
GIVEN/EARNED $ 58,257
BUDGET $ 75,074
PROGRAMS $ 66,643
OVERHEAD $ 8,431
% 11%
ADJ 11%
NET ASSETS $ 28,143 (none)
FUNDS/INVEST $ 28,143
Foundation to Support Animal Protection
GIVEN/EARNED $ 2,114,621
BUDGET $ 2,430,555
PROGRAMS $ 262,285
OVERHEAD $ 2,168,270
% 89%
ADJ 89%
NET ASSETS $ 5,751,414
TANGIBLE ASSETS $ 2,972,292
FUNDS/INVEST $ 4,459,413

NOTE – The Foundation to Support Animal Protection board consists of
People for the Ethical Treatment of Animals cofounder and president
Ingrid Newkirk, Physicians Committee for Responsible Medicine
founder and president Neal Barnard, MD, and Nadine Edles. The sole
function of FSAP, according to IRS Form 990, is to “Provide support
to various charitable, educational and scientific organizations
specified in the Corporation’s Certificate of Incorporation,”
identified as PETA and four PETA subsidiaries, plus PCRM and the
Washington Humane Society, which was granted $5,000 in 1999 but
nothing since. In fiscal 2001 FSAP apparently continued as in past
years to pay the mortgage on the PETA headquarters and lease the site
to PETA; did mailings in the names of the beneficiaries; and
granted $160,000 to PCRM, 55% of the total PCRM budget. The major
purpose of FCAP appears to be to enable PETA and PCRM to evade public
recognition of their relationship, the real extent of their direct
mail expenditures, and the real extent and nature of their assets.
If FSAP, PETA, and PCRM were seen as a single fundraising unit, as
the existence and activities of FSAP indicate they should be, their
total spending came to $18,846,016; their declared overhead was
$5,194,418, 28% of budget; and their overhead, counting the cost
of all direct mailings containing fundraising appeals, came to
$8,807,459: 47% of budget. Their total assets were $10,471,309,
55% held by FSAP, including 58% of the cash and securities. The
combined FSAP, PETA, and PCRM payroll was $4.64 million, of which
FSAP paid $1.3 million: 28%.
Friends of Animals
TYPE AER
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)
Fund for Animals
TYPE AES
GIVEN/EARNED $ 5,919,260
BUDGET $ 5,600,721
PROGRAMS $ 4,126,678
OVERHEAD $ 1,474,043
% 26%
ADJ 38%
NET ASSETS $ 19,438,862
TANGIBLE ASSETS $ 2,047,676
FUNDS/INVEST $ 17,260,501
Gabriel Foundation
TYPE S
GIVEN/EARNED $ 408,565
BUDGET $ 575,600
PROGRAMS $ 407,461
OVERHEAD $ 168,139
% 29%
ADJ 29%
NET ASSETS $ 25,674
TANGIBLE ASSETS $ 171,351
FUNDS/INVEST $ 10,596
Gorilla Foundation
TYPE S
GIVEN/EARNED $ 1,763,662
BUDGET $ 2,071,591
PROGRAMS $ 1,605,651
OVERHEAD $ 908,973
% 44%
ADJ 44%
NET ASSETS $ 2,992,107
TANGIBLE ASSETS $ 1,786,349
FUNDS/INVEST $ 1,010,756
Greenpeace
TYPE AE
GIVEN/EARNED $ 24,655,016
BUDGET $ 22,443,221
PROGRAMS $ 13,531,501
OVERHEAD $ 5,972,938
% 24%
ADJ 43%
NET ASSETS (not available)

NOTE – This entry combines data from Greenpeace Inc. and the
Greenpeace Fund. The sole program of the Greenpeace Fund is funding
other Greenpeace groups.
Greyhound Friends
TYPE AES
GIVEN/EARNED $ 549,499
BUDGET $ 334,636
PROGRAMS $ 334,636
OVERHEAD $ (none)
% 0%
ADJ 13%
NET ASSETS $ 594,030
TANGIBLE ASSETS $ 316,254
FUNDS/INVEST $ 439,275
Helen Woodward Animal Center
TYPE S
GIVEN/EARNED $ 3,677,470
BUDGET $ 4,136,208
PROGRAMS $ 2,972,839
OVERHEAD $ 1,163,369
% 28%
ADJ 29%
NET ASSETS $ 10,124,948
TANGIBLE ASSETS $ 3,216,971
FUNDS/INVEST $ 3,512,674
Holiday Humane Society
TYPE S
GIVEN/EARNED $ 414,369
BUDGET $ 715,084
PROGRAMS $ 343,053
OVERHEAD $ 300,716
% 42%
ADJ 42%
NET ASSETS $ 15,925,382
TANGIBLE ASSETS $ 1,630,663
FUNDS/INVEST $ 13,837,923

NOTE – Once an IRS 501(c)(3) charity, the Holiday Humane Society is
now a private foundation, with 2001 investment income of $1,138,138.

Hong Kong SPCA
TYPE S
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)
Humane Farming Association
TYPE AES
GIVEN/EARNED $ 1,543,794
BUDGET $ 1,687,203
PROGRAMS $ 1,383,561
OVERHEAD $ 238,642
% 14%
ADJ 26%
NET ASSETS $ 5,722,594
TANGIBLE ASSETS $ 2,538,774
FUNDS/INVEST $ 3,158,033
Humane Society of the U.S.
TYPE AEW
GIVEN/EARNED $ 51,552,024
BUDGET $ 58,865,207
PROGRAMS $ 32,670,203
OVERHEAD $ 20,506,459
% 35%
ADJ 51%
NET ASSETS $ 94,613,384
TANGIBLE ASSETS $ 8,767,624
FUNDS/INVEST $ 91,816,143

NOTE – The Humane Society of the U.S. transferred $5,688,545 to
affiliates, including the Wildlife Land Trust, Humane Society
International, Center for Respect For Life & Environment,
Earthvoice Intl., National Assn. for Humane & Environmental
Education, Meadowcreek Inc. (an Arkansas-based organic
vegetable-growing project), and Worldwide Network, Inc. Since the
end of the 2001, HSUS has also absorbed the Ark Trust, producers of
the Genesis Awards for animal-friendly screen productions, and now
sponsors the Remote Access Medical project headed by Eric Davis,
DVM, who formerly operated under the auspices of the University of
Tennessee. In addition, HSUS in mid-2002 assumed fiscal
responsibility for maintaining Keiko, the orca star of the Free
Willy! films, whose care had been funded by Ocean Futures, formed
by merger of the Jean Michel Cousteau Institute with the Free
Willy/Keiko Foundation. Keiko swam to Norway, where he is spending
the winter, soon after HSUS took over his supervision. HSUS did not
respond to our questions about the International Center for Earth
Concerns, the nonprofit umbrella for the Earth Angel Parrot
Sanctuary formerly run by Lorin Linder, PhD., and Jeannie White on
270 acres near Ojai, California. The eight-member ICEC board now
includes HSUS president Paul Irwin and HSUS president emeritus John
Hoyt. In addition, HSUS made $1,238,942 in grants and payments to
249 non-affiliated animal protection organizations and projects.

In Defense of Animals
TYPE AER
GIVEN/EARNED $ 3,060,771
BUDGET $ 2,339,764
PROGRAMS $ 1,919,079
OVERHEAD $ 420,685
% 18%
ADJ 37%
NET ASSETS $ 1,483,334
TANGIBLE ASSETS $ 221,137
FUNDS/INVEST $ 984,097
International Aid for Korean Animals
TYPE AE
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)
International Center for Earth Concerns
TYPE S
GIVEN/EARNED $ 283,362
BUDGET $ 306,468
PROGRAMS $ 278,012
OVERHEAD $ 28,456
% 10%
ADJ 10%
NET ASSETS $ 625,258
TANGIBLE ASSETS $ 499,917
FUNDS/INVEST $ 128,756

NOTE – See Humane Society of the U.S. footnote.
International Fund for Animal Welfare
TYPE AE
GIVEN/EARNED $ 13,573,799
BUDGET $ 11,976,545
PROGRAMS $ 8,843,309
OVERHEAD $ 3,133,236
% 26%
ADJ 40%
NET ASSETS $ 21,651,830
TANGIBLE ASSETS $ 5,269,935
FUNDS/INVEST $ 15,972,318

NOTE – There are four U.S.-based IFAW organizations, among 15 in
all, operating in 12 nations. IFAW Inc. was paid $2,232,636 in 2001
for management services provided to other affiliates.

International Primate Protection League
TYPE AES
GIVEN/EARNED $ 446,492
BUDGET $ 820,105
PROGRAMS $ 639,626
OVERHEAD $ 180,479
% 22%
ADJ 22%
NET ASSETS $ 1,814,479
TANGIBLE ASSETS $ 446,492
FUNDS/INVEST $ 1,329,994
International Society for Animal Rights
TYPE AE
GIVEN/EARNED $ 275,220
BUDGET $ 263,798
PROGRAMS $ 203,383
OVERHEAD $ 60,415
% 23%
ADJ 23%
NET ASSETS $ 1,935,996
TANGIBLE ASSETS $ 45,005
FUNDS/INVEST $ 1,320,332
International Wildlife Coalition
TYPE AE
GIVEN/EARNED $ 937,196
BUDGET $ 1,214,311
PROGRAMS $ 1,081,494
OVERHEAD $ 132,817
% 11%
ADJ 34%
NET ASSETS $ 28,627
TANGIBLE ASSETS $ 65,693
FUNDS/INVEST $ 94,695

NOTE – The International Wildlife Coalition, instead of fully
describing major program activities on IRS Form 990, asserted simply
that the organization is “accomplishing its goals through research,
support, & education achieved through its programs & material
distributions.” Itemized “program service” expenses appeared to
include $417,929 in costs which might have been allocated to
fundraising and management instead.

Jane Goodall Institute
TYPE ES
GIVEN/EARNED $ 3,548,559
BUDGET $ 3,713,566
PROGRAMS $ 2,990,070
OVERHEAD $ 733,496
% 20%
ADJ 20%
NET ASSETS $ 9,491,348
TANGIBLE ASSETS $ 95,908
FUNDS/INVEST $ 9,096,235
Last Chance for Animals
TYPE AER
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)
Lifesavers Wild Horse Rescue
TYPE S
GIVEN/EARNED $ 1,601,451
BUDGET $ 1,262,199
PROGRAMS $ 792,267
OVERHEAD $ 469,432
% 37%
ADJ 86%
NET ASSETS $ 488,439
TANGIBLE ASSETS $ 248,491
FUNDS/INVEST $ 205,666

NOTE – Lifesavers Wild Horse Rescue spent $178,112 on identifiable
program work in fiscal 2001, including $5,367 to buy horses at
auction, ostensibly to save them from slaughter, touted in mailings
as a central purpose of the group. Selling horses for slaughter is
illegal in California, but the law is poorly enforced, and some
horses may be bought in other states. $1,023,592 was paid in
professional fundraising fees, of which $614,155 was claimed as
“program” expense. $177,388 was paid to Fund Raising Strategies Inc.
of McLean, Virginia, owned by Bruce Eberle, who also owns or
represents various other firms involved in fundraising. Lifesavers
has never identified any other fundraising service provider.
Eberle over the past several years has represented many of
the charities found by ANIMAL PEOPLE to have the highest ratios of
fundraising and administrative cost to program service. IRS Form 990
filings show that Tiger Haven, for instance, a longtime Eberle
client, spent 79% of total budget on fundraising and overhead in
1999, and 69% in 2000. The Tiger Haven filing of IRS Form 990 for
2001 did not arrive by press time.
High-volume, low-yield direct mailings, usually sent to
established donors, tend to split rather than expand the animal
protection donor pool, making fundraising more costly for
everyone–and more profitable for the fundraisers, as resources
donated to fulfill charitable goals are instead spent to send further
solicitations.
John Ashcroft, now the U.S. Attorney General, in 1999 ended
a fundraising deal with Eberle after high-volume, low-yield mailings
drew criticism from other conservative leaders.
The original edition of The 2002 ANIMAL PEOPLE Watchdog
Report on 101 Animal Protection Charities stated that the Eberle deal
with Ashcroft ended, according to Deirdre Shesgreen of the St. Louis
Post-Dispatch, “after Associated Press inquired about accusations
that Eberle used phony prisoner-of-war sightings to solicit money
from veterans for another client. Eberle’s solicitations, involving
staged photos taken on the grounds of a notorious wildlife dealer in
Thailand, came to light in 1992 during hearings held by the Senate
Select Committee on POW-MIA Affairs.”
Some of Eberle’s 40 mailings over three years on behalf of
the late Colonel Jack Bailey were called “clear examples of
misleading solicitations” in the 1992 final report of the U.S. Senate
Select Committee on POW-MIA Affairs,” but unknown to ANIMAL PEOPLE
until October 2, 2002, a different part of the report indicates
that the staged photos taken in Thailand were used by Bailey after
Eberle no longer represented him.
Eberle in five e-mails sent to ANIMAL PEOPLE between July 24
and August 14, 2000, repeatedly claimed that, “The things that
Jack Bailey was accused of…happened after we were associated with
him,” but Eberle’s statements directly contradicted the U.S. Senate
Select Committee final report on several points, and Eberle never
explicitly and clearly referred to the photos taken in Thailand.
Nonetheless, our current understanding is that Eberle
believed he was denying using the staged photos, while ANIMAL PEOPLE
believed he was categorically denying having sent any “clear examples
of misleading solicitations,” as identified by the Senate Select
Committee.
We heard nothing further from either Eberle or his
representatives about this matter until July 22, 2002, when Eberle
and one of his companies, Fund Raising Strategies, sued ANIMAL
PEOPLE in Fairfax County Circuit Court, Virginia, for alleged
libel, slander, and interfering in business relationships.
It is our policy and practice to correct factual errors as
soon as we confirm that an error has been made. Therefore, on
October 2, 2002, after learning through our own follow-up research
of the apparent error in The 2002 ANIMAL PEOPLE Watchdog Report on
101 Animal Protection Charities, ANIMAL PEOPLE through counsel
requested clarification from Eberle as to whether any of his mailings
included the staged photos. At press time, more than a month later,
ANIMAL PEOPLE had not yet received a response.
On October 10, 2002, the Fairfax County Circuit Court
dismissed as legally defective the claim that ANIMAL PEOPLE had
improperly interfered in business relationships, but allowed Eberle
and FRI time to file an amended complaint. (See also the note for
Tiger Creek.)

Living Free
TYPE S
GIVEN/EARNED $ 52,087
BUDGET $ 127,170
PROGRAMS $ 124,272
OVERHEAD $ 16,038
% 13%
ADJ 13%
NET ASSETS $ 90,424
TANGIBLE ASSETS $ none claimed
FUNDS/INVEST $ 73,306

NOTE – Living Free, of Idyllwild, California, a private foundation
formed with a $3 million bequest from the late Dorothy Jo Beard, was
in May 2001 reportedly almost out of funds and on the verge of
closing. President Sunder-land Everstill had paid herself a
six-figure salary peaking in 2000 at $148,909. Staff member Danette
Grady told the Palm Springs Desert Sun in July 2001 that Living Free
was “trying to operate month-to-month and putting out feelers for
partnerships,” but several organizations told ANIMAL PEOPLE that
becoming involved would bring more liabilities than assets.

Los Angeles SPCA
TYPE S
GIVEN/EARNED $ 5,541,689
BUDGET $ 4,473,667
PROGRAMS $ 2,826,327
OVERHEAD $ 1,647,340
% 37%
ADJ 37%
NET ASSETS $ 11,424,608
TANGIBLE ASSETS $ 6,919,644
FUNDS/INVEST $ 4,929,063

NOTE – The Los Angeles SPCA, also known as SPCA/LA, stated in the
membership magazine Friends for Life that earned and donated income
for the same fiscal year totalled $6,595,625, with program costs of
$3,596,738, and overhead costs of $1,150,956 (32%). Explained
SPCA/LA president Madeline Bernstein, “The revenue and expenses
listed in Friends for Life are preliminary figures supplied to meet
the printing deadlines. These figures are subject to examination by
our CPA, and thus are likely to be adjusted and reclassified based
upon completion of the audit. The audit was completed in October
2001. However, the figures in the magazine were provided in
September 2001 and therefore unaudited. The grand totals of the
audited financial statements will agree to the tax returns but
individual line items may differ.”

Maddie’s Fund
TYPE S
GIVEN/EARNED $ 40,314,200
BUDGET $ 9,999,901
PROGRAMS $ 8,267,988
OVERHEAD $ 1,721,913
% 17%
ADJ 17%
NET ASSETS $ 181,435,997
TANGIBLE ASSETS $ 48,957
FUNDS/INVEST $ 181,347,938

NOTE – Maddie’s Fund, a.k.a. the Duffield Family Foundation, is
endowed by PeopleSoft founders Dave & Cheryl Duffield.

Massachusetts SPCA
TYPE AES
GIVEN/EARNED $ 38,446,263
BUDGET $ 45,756,078
PROGRAMS $ 38,842,526
OVERHEAD $ 6,913,552
% 15%
ADJ 16%
NET ASSETS $ 89,778,151
TANGIBLE ASSETS $ 12,149,825
FUNDS/INVEST $ 64,226,789

NOTE – The Masschusetts SPCA took in $25,908,970 from program
service in 2001, 97% of it from fees charged for veterinary care at
the Angell Memorial, Rowley Memorial, and Nantucket animal
hospitals. It netted $1.8 million in securities income. Among MSPCA
subsidiaries, the American Fondouk Maintenance Committee had assets
of $6,248,447, income of $988,040, and spent $283,040 (16%) on
programs. The Alice Manning Trust had assets of $1,945,402, income
of $309,352 and spent $53,488 (17%) on programs. Current IRS Form
990 filings were not available for the Mary Mitchell Humane Fund,
which in 2000 had assets of $7,122,345, income of $1,049,219, and
spent $166,033 (16%) on programs; and the American Humane Education
Society, which in 2000 had assets of $3,232,640, income of
$466,729, and spent $104,341 (22%) on programs. MSPCA chair Robert
Cummings is a partner in the law firm Nixon Peabody, to which the
MSPCA paid $472,724 in 2001.

Mayhew Animal Home
TYPE S
GIVEN/EARNED $ 1,397,660
BUDGET $ 1,841,161
PROGRAMS $ 1,391,996
OVERHEAD $ 449,165
% 24%
ADJ 24%
NET ASSETS $ 1,499,308
TANGIBLE ASSETS $ 224,838
FUNDS/INVEST $ 1,403,682
Michigan Humane Society
TYPE S
GIVEN/EARNED $ 9,265,129
BUDGET $ 8,635,337
PROGRAMS $ 6,116,453
OVERHEAD $ 2,518,885
% 29%
ADJ 30%
NET ASSETS $ 10,818,512
TANGIBLE ASSETS $ 2,604,884
FUNDS/INVEST $ 8,452,731
National Anti-Vivisection Society
TYPE V
GIVEN/EARNED $ 2,493,297
BUDGET $ 2,657,596
PROGRAMS $ 2,021.384
OVERHEAD $ 636,212
% 24%
ADJ 43%
NET ASSETS $ 6,005,630
TANGIBLE ASSETS $ 81,482
FUNDS/INVEST $ 5,971,896
National Audubon Society
TYPE AE
GIVEN/EARNED $ 82,254,000
BUDGET $ 68,277,000
PROGRAMS $ 51,100,000
OVERHEAD $ 17,177,000
% 25%
ADJ n/a
NET ASSETS $ 173,199,000
National Canine Defence League (UK)
TYPE SEA
GIVEN/EARNED $ 31,267,920
BUDGET $ 29,559,440
PROGRAMS $ 19,509,200
OVERHEAD $ 8,940,640
% 30%
ADJ 40%
NET ASSETS $ 55,519,520
TANGIBLE ASSETS $ 12,766,480
FUNDS/INVEST $ 43,344,320
National Fish & Wildlife Foundation
TYPE AEH
GIVEN/EARNED $ 52,908,288
BUDGET $ 49,966,174
PROGRAMS $ 47,922,561
OVERHEAD $ 2,043,614
% 4%
ADJ 4%
NET ASSETS $ 83,181,857
TANGIBLE ASSETS $ 172,783
FUNDS/INVEST $ 116,641,023

NOTE – The National Fish & Wildlife Foundation data is from fiscal
2000, their most recent filing.

National Humane Education Society
TYPE S
GIVEN/EARNED $ 4,896,974
BUDGET $ 5,183,080
PROGRAMS $ 3,777,269
OVERHEAD $ 1,405,811
% 27%
ADJ 67%
NET ASSETS $ 3,968,332
TANGIBLE ASSETS $ 3,196,444
FUNDS/INVEST $ 1,170,456

NOTE – The National Humane Education Society allocated $582,748 to
the affiliated Peace Plantation, of Walton, New York, $272,078 to
the affiliated Briggs Animal Adoption Center in Charlestown, West
Virginia, and $41,898 to Greener Pastures Equine Sanctuary, an
affiliate in Chesapeake, Maryland.

National Wildlife Federation
TYPE AEH
GIVEN/EARNED $ 112,009,000
BUDGET $ 124,811,000
PROGRAMS $ 108,053,000
OVERHEAD $ 16,758,000
% 14%
ADJ 24%
NET ASSETS $ 92,590,000

NOTE – See British Columbia Wildlife Federation.
Natural Resources Defense Council
TYPE AE
GIVEN/EARNED $ 51,867,076
BUDGET $ 39,146,618
PROGRAMS $ 31,752,940
OVERHEAD $ 7,393,678
% 19%
ADJ (not available)
ASSETS (not available)
Nature Conservancy
TYPE CH
GIVEN/EARNED $ 644,911,277
BUDGET $ 433,909,996
PROGRAMS $ 334,623,259
OVERHEAD $ 100,286,737
% 23%
ADJ 23%
NET ASSETS $2,571,307,145
TANGIBLE ASSETS $1,704,000,308
FUNDS/INVEST $ 898,698,572
New England Anti-Vivisection Society
TYPE AEV
GIVEN/EARNED $ 283,047
BUDGET $ 885,239
PROGRAMS $ 720,512
OVERHEAD $ 164,727
% 19%
ADJ 19%
NET ASSETS $ 6,502,011
TANGIBLE ASSETS $ 344,744
FUNDS/INVEST $ 6,103,940
North Shore Animal League America
TYPE S
GIVEN/EARNED $ 27,530,440
BUDGET $ 32,490,939
PROGRAMS $ 23,748,014
OVERHEAD $ 8,742,925
% 27%
ADJ 47%
NET ASSETS $ 37,608,474
TANGIBLE ASSETS $ 12,387,911
FUNDS/INVEST $ 22,741,822

NOTE – The North Shore Animal League America had an operating deficit
of $4.7 million in 2001, as the value of the North Shore investment
portfolio fell by $6.1 million. The Pet Savers Foundation is a
North Shore subsidiary, sponsoring Spay/USA and the Conference on
Homeless Animal Management and Policy. Pet Savers had an operating
loss of $281,064.
Pasado’s Safe Haven
TYPE S
GIVEN/EARNED $ 427,791
BUDGET $ 118,150
PROGRAMS $ 95,538
OVERHEAD $ 22,612
% 24%
ADJ 34%
NET ASSETS $ 640,603
TANGIBLE ASSETS $ 286,100
FUNDS/INVEST $ 347,110
People For Animals/Calcutta
TYPE AES
GIVEN/EARNED $ 63,843
BUDGET $ 40,123
PROGRAMS $ 37,238
OVERHEAD $ 1,200
% 3%
ADJ 3%
NET ASSETS $ 107,539
TANGIBLE ASSETS $ 103,802
FUNDS/INVEST $ 3,737 15
People For Animals/New Delhi
TYPE AES
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)
PETA
TYPE AER
GIVEN/EARNED $ 13,383,595
BUDGET $ 13,499,614
PROGRAMS $ 10,933,077
OVERHEAD $ 2,566,537
% 19%
ADJ 41%
NET ASSETS $ 4,480,988
TANGIBLE ASSETS $ 581,402
FUNDS/INVEST $ 2,879,490

NOTE – See Foundation to Support Animal Protection.
Peregrine Fund
TYPE SH
GIVEN/EARNED $ 5,569,084
BUDGET $ 5,291,775
PROGRAMS $ 4,901,615
OVERHEAD $ 390,161
% 7%
ADJ 7%
NET ASSETS $ 18,129,407
TANGIBLE ASSETS $ 7,729,194
FUNDS/INVEST $ 8,938,872

NOTE – The Peregrine Fund received $466,045, 9% of total budget, in
government grants–substantially less than in other recent years.
The Peregrine Fund declared archives on falconry, including medieval
manuscripts, as an asset worth $653,141.

Performing Animal Welfare Society
TYPE AES
GIVEN/EARNED $ 2,282,165
BUDGET $ 1,920,104
PROGRAMS $ 1,662,285
OVERHEAD $ 257,819
% 13%
ADJ 32%
NET ASSETS $ 3,821,986
TANGIBLE ASSETS $ 3,290,548
FUNDS/INVEST $ 238,866
PETsMART Charities
GIVEN/EARNED $ 10,748,918
BUDGET $ 9,814,179
PROGRAMS $ 8,753,932
OVERHEAD $ 1,060,247
% 11%
ADJ 11%
NET ASSETS $ 5,372,165
TANGIBLE ASSETS (not available)
Pet Savers Foundation
TYPE S
GIVEN/EARNED $ 658,634
BUDGET $ 1,126,591
PROGRAMS $ 747,230
OVERHEAD $ 378,361
% 34%
ADJ 34%
NET ASSETS $ 7,023
TANGIBLE ASSETS $ 14,505
FUNDS/INVEST $ 171,085

NOTE – PETsMART Charities gave $6,134,516 in cash, $4,806,966 in services.
Pets In Need
TYPE S
GIVEN/EARNED $ 1,862,917
BUDGET $ 1,320,644
PROGRAMS $ 1,273,479
OVERHEAD $ 47,185
% 4%
ADJ 15%
NET ASSETS $ 3,076,934
TANGIBLE ASSETS $ 787,505
FUNDS/INVEST $ 2,386,135
Physicians Committee for Responsible Medicine
TYPE AEV
GIVEN/EARNED $ 2,823,831
BUDGET $ 2,915,847
PROGRAMS $ 2,456,236
OVERHEAD $ 459,611
% 16%
ADJ 36%
NET ASSETS $ 238,807
TANGIBLE ASSETS $ 131,193
FUNDS/INVEST $ 346,307

NOTE – See Foundation to Support Animal Protection.
Primarily Primates
TYPE S
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)
Progressive Animal Welfare Society
TYPE S
GIVEN/EARNED $ 4,378,326
BUDGET $ 3,157,916
PROGRAMS $ 2,517,760
OVERHEAD $ 640,156
% 20%
ADJ 20%
NET ASSETS $ 3,364,894
TANGIBLE ASSETS $ 939,264
FUNDS/INVEST $ 556,856
Royal SPCA (UK)
TYPE S
GIVEN/EARNED $ 101,402,280
BUDGET $ 115,039,440
PROGRAMS $ 87,036,120
OVERHEAD $ 28,003,320
% 24%
ADJ 24%
NET ASSETS $ 263,207,880
TANGIBLE ASSETS $ 114,179,220
FUNDS/INVEST $ 162,160,380

NOTE – The Royal SPCA data is from fiscal 2000. Gross 2001 income
was reportedly $106 million, as earned income and donations held
even but investment income fell $24 million. This led to $4 million
in budget cuts. (See Compensation note I.)

Royal Society for the Protection of Birds (UK)
TYPE S
GIVEN/EARNED $ 75,114,000
BUDGET $ 77,392,000
PROGRAMS $ 52,870,000
OVERHEAD $ 24,522,000
% 32%
ADJ 32%
NET ASSETS $ 36,292,000
TANGIBLE ASSETS $ 16,942,000
FUNDS/INVEST $ 24,353,000
San Francisco SPCA
TYPE: SAE
(The SF/SPCA draft filing of IRS Form 990 for 2001-2002 fiscal went
to the board for ratification on 11/15/2002.)
Save Our Cats & Kittens Inc
TYPE S
GIVEN/EARNED $ 142,027
BUDGET $ 136,997
PROGRAMS $ 88,769
OVERHEAD $ 56,328
% 35%
ADJ 35%
NET ASSETS (not available)
Sea Shepherd Conservation Society
TYPE AE
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)
SHARK
TYPE AE
GIVEN/EARNED $ 245,401
BUDGET $ 166,044
PROGRAMS $ 153,045
OVERHEAD $ 13,999
% 8%
ADJ 8%
NET ASSETS $ 83,368
TANGIBLE ASSETS $ 108,388
FUNDS/INVEST $ 29,077
Sierra Club
TYPE AE
GIVEN/EARNED $ 67,172,774
BUDGET $ 31,356,866
PROGRAMS $ 28,294,074
OVERHEAD $ 3,062,792
% 10%
ADJ 10%
NET ASSETS $ 117,699,759
TANGIBLE ASSETS $ 602,686
FUNDS/INVEST $ 115,397,736
Silicon Valley Animal Rescue
TYPE S
GIVEN/EARNED $ 82,073
BUDGET $ 325,098
PROGRAMS $ 314,894
OVERHEAD $ 10,204
% 3%
ADJ 3%
NET ASSETS $ 377,670
TANGIBLE ASSETS $ 30,503
FUNDS/INVEST $ 358,294
Southwest Missouri Humane Society
TYPE S
GIVEN/EARNED $ 647,490
BUDGET $ 722,674
PROGRAMS $ 704,401
OVERHEAD $ 18,273
% 3%
ADJ 3%
NET ASSETS $ 890,773
TANGIBLE ASSETS $ 412,912
FUNDS/INVEST $ 470,315
SPA Abroad (was SPANA) (UK)
TYPE S
GIVEN/EARNED $ 3,312,378
BUDGET $ 3,622,660
PROGRAMS $ 2,617,435
OVERHEAD $ 649,782
% 28%
ADJ 28%
NET ASSETS $ 9,415,465
TANGIBLE ASSETS $ 32,557
FUNDS/INVEST $ 9,363,931

NOTE – The Society for the Protection of Animals Abroad, formerly
the Society for the Protection of Animals in North Africa, works in
Algeria, Jordan, Mali, Morocco, Syria, and Tunisia.

Spay-Neuter Assistance Program
TYPE S
GIVEN/EARNED $ 3,344,644
BUDGET $ 3,537,509
PROGRAMS $ 2,891,952
OVERHEAD $ 645,550
% 18%
ADJ 18%
NET ASSETS $ 953,272
TANGIBLE ASSETS $ 582,324
FUNDS/INVEST $ 143,102

NOTE – Founded in 1994 as a program of the Fund for Animals, SNAP
went independent in 2000, operating dog and cat sterilization
programs in Texas, Arizona, Colorado, New Mexico, Utah,
Virginia, and Monterrey, Mexico. Program service raised 47% of
SNAP revenue, meaning SNAP provided sterilization at just under half
of cost.

SUPRESS/Nature of Wellness
TYPE AEV
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)
The Association of Sanctuaries
GIVEN/EARNED $ 91,045
BUDGET $ 86,540
PROGRAMS (not broken down)
OVERHEAD (not broken down)
NET ASSETS $ 52,312
TANGIBLE ASSETS $ (none)
FUNDS/INVEST $ 52,212
Tiger Creek
TYPE S
GIVEN/EARNED $ 225,578
BUDGET $ 535,972
PROGRAMS $ 390,562
OVERHEAD $ 145,410
% 27%
ADJ 54%
NET ASSETS $ 134,325
TANGIBLE ASSETS $ 152,656
FUNDS/INVEST $ 18,115

NOTE – Tiger Creek files IRS Form 990 as the Tiger Missing Link
Foundation. The largest of several items reported as program expense
which appear to be more accurately described as fundraising and/or
administrative expense was $126,000 spent to send 300,000 direct mail
pieces. Tiger Creek founder Brian Werner confirmed to ANIMAL PEOPLE
in early 2002 that the Tiger Creek mailings are handled by firms
owned by Virginia fundraiser Bruce Eberle. (See the entry for
Lifesavers Wild Horse Rescue.)
Tiger Haven
TYPE S
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)
Tony LaRussa’s Animal Rescue Foundation (CA)
TYPE S
GIVEN/EARNED $ 4,640,287
BUDGET $ 3,849,177
PROGRAMS $ 1,376,329
OVERHEAD $ 2,472,848
% 64%
ADJ 65%
NET ASSETS $ 4,896,274
TANGIBLE ASSETS $ 3,256,480
FUNDS/INVEST $ 636,218
Turpentine Creek Foundation
TYPE S
GIVEN/EARNED $ 565,385
BUDGET $ 541,616
PROGRAMS $ 541,616
OVERHEAD $ none
% 0%
ADJ 18%
NET ASSETS $ 596,419
TANGIBLE ASSETS $ 880,602
FUNDS/INVEST $ 1,317

NOTE – Turpentine Creek claimed as program cost $99,247 for items
usually listed as fundraising and administration. A footnote to the
Turpentine Creek filing of IRS Form 990 states that, “The 990 for
1996 was recently examined by an auditor from the IRS’s Little Rock
office. The return was accepted as filed with only a few minor
balance sheet adjustments required for asset values. This return is
prepared consistently with the way in which the 1996 return was in
regard to income and expenses.” However, liberties allowed in 1996
are no longer allowed now. An Act of Congress taking effect in 1998,
plus subsequent IRS rules amendments and improvements to the Form 990
format and instructions, markedly tightened the reporting
requirements.
United Animal Nations
TYPE AE
GIVEN/EARNED $ 931,710
BUDGET $ 1,030,690
PROGRAMS $ 767,105
OVERHEAD $ 263,585
% 26%
ADJ 33%
NET ASSETS $ 456,395
TANGIBLE ASSETS $ 48,124
FUNDS/INVEST $ 430,026

United Poultry Concerns
TYPE AE
GIVEN/EARNED $ 130,690
BUDGET $ 137,349
PROGRAMS $ 96,642
OVERHEAD $ 40,648
% 30%
ADJ 30%
NET ASSETS $ 119,689
TANGIBLE ASSETS $ 99,095
FUNDS/INVEST $ 43,210

Universities Federation for Animal Welfare (UK)
GIVEN/EARNED $ 637,803
BUDGET $ 907,226
PROGRAMS $ 637,803
OVERHEAD $ 245,468
% 27%
ADJ 27%
NET ASSETS $ 4,688,560
TANGIBLE ASSETS $ 671,571
FUNDS/INVEST $ 4,526,038

Utopia Animal Rescue Ranch
TYPE S
GIVEN/EARNED $ 98,250
BUDGET $ 88,041
PROGRAMS $ 67,317
OVERHEAD $ 20,724
% 24%
ADJ 24%
NET ASSETS $ 16,431
TANGIBLE ASSETS $ 19,709
FUNDS/INVEST $ 5,976
Vernon Tait All-Animal Assistance Foundation
TYPE S
GIVEN/EARNED $ 503,476
BUDGET $ 586,093
PROGRAMS $ 493,550
OVERHEAD $ 92,543
% 17%
ADJ 17%
NET ASSETS $ 345,514
TANGIBLE ASSETS $ 33,338
FUNDS/INVEST $ 640,486

NOTE – Sterilizing 11,111 cats in 2001, the Vernon Tait All Animal
Adoption, Preservation & Rescue Fund had program service revenue of
$466.421.
Viskha SPCA (India)
TYPE S
GIVEN/EARNED $ 55,717
BUDGET $ 63,297
PROGRAMS $ 57,589
OVERHEAD $ 5,708
% 9%
ADJ 9%
NET ASSETS $ 130,393
TANGIBLE ASSETS $ 99,501
FUNDS/INVEST $ 29,872
Viva! U.K.
GIVEN/EARNED $ 677,385
BUDGET $ 641,712
PROGRAMS $ 380,418
OVERHEAD $ 261,294
% 41%
ADJ 41%
NET ASSETS $ 166,668
TANGIBLE ASSETS $ 19,827
FUNDS/INVEST $ 87,506

NOTE – “Up to March 2001, Viva! was a registered charity. Then,
due to the limits that the U.K. Charity Commission sets on the
subjects of charitable campaigns, Viva! was restructured as a
not-for-profit limited company as of April 2001,” Viva! fundraising
manager Graeme Wotherspoon told ANIMAL PEOPLE. “These accounts are
for the last year of operation of the charity. The accounts for the
first year of Viva! Ltd. will be ready soon,” he added.
Viva!USA
TYPE AE
GIVEN/EARNED $ 29,514
BUDGET $ 36,821
PROGRAMS $ 29,211
OVERHEAD $ 7,610
% 21%
ADJ 21%
NET ASSETS $ 7,307
TANGIBLE ASSETS $ (none)
FUNDS/INVEST $ 6,397
Whale & Dolphin Protection Society
GIVEN/EARNED $ 2,238,741
BUDGET $ 2,313,049
PROGRAMS $ 1,061,548
OVERHEAD $ 1,251,547
% 54%
ADJ 54%
NET ASSETS $ 250,035
TANGIBLE ASSETS $ 449,070
FUNDS/INVEST $ 49,993$
Wilderness Society
TYPE AE
GIVEN/EARNED $ 16,436,938
BUDGET $ 17,576,997
PROGRAMS $ 12,347,076
OVERHEAD $ 5,229,921
% 30%
ADJ 44%
NET ASSETS $ 15,971,720
TANGIBLE ASSETS $ 2,892,088
FUNDS/INVEST $ 18,316,610
Wildlife Conservation Society
TYPE AES
GIVEN/EARNED $ 105,046,417
BUDGET $ 124,028,588
PROGRAMS $ 107,543,621
OVERHEAD $ 16,284,467
% 13%
ADJ 13%
NET ASSETS $ 552,809,697
TANGIBLE ASSETS $ 149,738,804
FUNDS/INVEST $ 263,889,737

NOTE – The Wildlife Conservation Society spent $54 million to run the
Bronx Zoo; $14 million to run the New York Aquarium; $14 million to
run the Central Park and Prospect Park zoos; and $23 million on
outside wildlife projects.

Wildlife Waystation
TYPE S
(The most recent available data was in ANIMAL PEOPLE for 11/01 and
the 2002 Watchdog Report on Animal Protection Charities.)
World Society for the Protection of Animals
TYPE AES
GIVEN/EARNED $ 14,181,000
BUDGET $ 13,265,000
PROGRAMS $ 9,153,000
OVERHEAD $ 4,112,000
% 31%
ADJ 31%
World Wildlife Fund (USA )
TYPE AEN
GIVEN/EARNED $ 104,998,306
BUDGET $ 109,051,061
PROGRAMS $ 88,621,812
OVERHEAD $ 20,429,249
% 19%
ADJ 38%
NET ASSETS $ 148,929,295
TANGIBLE ASSETS $ 64,652,611
FUNDS/INVEST $ 142,917,702
Youth for Conservation (Kenya)
GIVEN/EARNED $ 18,362
BUDGET $ 18,134
PROGRAMS $ 15,098
OVERHEAD $ 3,036
% 17%
ADJ 17%
NET ASSETS $ 4,047
TANGIBLE ASSETS $ 3,819
FUNDS/INVEST $ 228

Budgets, Programs, Assets, & Overhead of 14 Opposition Groups
Americans for Medical Progress
TYPE AEV
GIVEN/EARNED $ 458,831
BUDGET $ 473,393
PROGRAMS $ 323,035
OVERHEAD $ 150,358
% 36%
ADJ 36%
NET ASSETS $ 91,526
TANGIBLE ASSETS $ 12,281
FUNDS/INVEST $ 98,278
Animal Industry Foundation
TYPE AE
GIVEN/EARNED $ 116,353
BUDGET $ 263,099
PROGRAMS $ 215,269
OVERHEAD $ 47,830
% 18%
ADJ 18%
NET ASSETS $ 4,184
TANGIBLE ASSETS $ (none)
FUNDS/INVEST $ 30,007

NOTE – The Animal Industry Foundation shares office space,
personnel, equipment, supplies, and some officers with the
American Feed Industry Association Inc. The amount of activity
allocated to AIF has fallen by about half since 1998.
Ducks Unlimited
TYPE CH
GIVEN/EARNED $ 174,810,486
BUDGET $ 174,985,338
PROGRAMS $ 151,540,932
OVERHEAD $ 23,444,408
% 13%
ADJ 13%
NET ASSETS $ 83,114,250
TANGIBLE ASSETS $ 13,539,105
FUNDS/INVEST $ 20,038,672

Foundation for Biomedical Research
TYPE AEV
(The most recent available data was in ANIMAL PEOPLE for 11/01.)

NOTE – The Foundation for Biomedical Research and the National
Association for Biomedical Research are affiliates.
Furbearers Unlimited Inc.
TYPE H
GIVEN/EARNED $ 49,689
BUDGET $ 71,147
PROGRAMS $ 71,147
OVERHEAD $ (see note)
% 0%
ADJ ?
NET ASSETS $ 48,900
TANGIBLE ASSETS $ 17,508
FUNDS/INVEST $ 17,767

NOTE – Furbearers Unlimited is a subsidiary of the National Trappers
Assn., whose current Form 990 was unavailable.
National Animal Interest Alliance
TYPE AE
GIVEN/EARNED $ 45,416
BUDGET $ 56,634
PROGRAMS $ 50,658
OVERHEAD $ 5,976
% 11%
ADJ 11%
NET ASSETS $ 13,974
TANGIBLE ASSETS $ (none)
FUNDS/INVEST $ 12,677
National Association for Biomedical Research
TYPE AEV
(The most recent available data was in ANIMAL PEOPLE for 11/01.)
National Rifle Association
TYPE AEH
GIVEN/EARNED $ 157,560,017
BUDGET $ 221,163,808
PROGRAMS $ 172,897,116
OVERHEAD $ 48,266,692
% 22%
ADJ 25%
NET ASSETS $ 67,190,491
TANGIBLE ASSETS $ 43,823,376 $ 55,882,198
North Atlantic Marine Mammal Commission
TYPE AE
GIVEN/EARNED $ 362,755
BUDGET $ 389,252
PROGRAMS $ 53,855
OVERHEAD $ 335,397
% 86%
ADJ 86%
NET ASSETS $ 96,264
TANGIBLE ASSETS $ (none)
FUNDS/INVEST $ 82,216

NOTE – NAMMCO is a Norwegian-based front for whaling and sealing.
The data is from fiscal 2000. The heavy tilt toward overhead
expenditure is because NAMMCO offered no breakdown of “secretariat
costs,” some of which may have been program-related, not just
administrative.
Ontario Federation of Anglers & Hunters
GIVEN/EARNED $ 3,674,387
BUDGET $ 3,598,979
PROGRAMS $ 1,812,191
OVERHEAD $ 1,786,788
% 50%
ADJ 50%
NET ASSETS $ 2,609,105
TANGIBLE ASSETS $ 770,155
FUNDS/INVEST $ 1,564,969
Safari Club International
TYPE H
GIVEN/EARNED $ 1,580,366
BUDGET $ 6,989,748
PROGRAMS $ 5,173,131
OVERHEAD $ 1,816,617
% 26%
ADJ 26%
NET ASSETS $ 1,069,252
TANGIBLE ASSETS $ 111 622
FUNDS/INVEST $ 2,322,563

NOTE – Safari Club International has more than 160 independently
funded U.S. regional affiliates. SCI declared as a liability $6.4
million in “deferred revenue.”
Safari Club International Foundation
TYPE H
GIVEN/EARNED $ 1,471,145
BUDGET $ 3,854,110
PROGRAMS $ 2,632,344
OVERHEAD $ 1,221,766
% 32%
ADJ 32%
NET ASSETS $ 9,007,448
TANGIBLE ASSETS $ 4,139,585
FUNDS/INVEST $ 3,616,743
U.S. Sportsmen’s Alliance Foundation
TYPE H
GIVEN/EARNED $ 1,260,596
BUDGET $ 1,134,841
PROGRAMS $ 961,279
OVERHEAD $ 173,562
% 15%
ADJ 15%
NET ASSETS $ 3,080,083
TANGIBLE ASSETS $ 656,119
FUNDS/INVEST $ 1,892,741

NOTE – The U.S. Sportmen’s Alliance Foundation and the U.S.
Sports-men’s Alliance, for which no current IRS Form 990 was
available, were formerly called the Wildlife Conservation Fund of
America and Wildlife Legislative Fund of America. They share staff
and facilities.
White Buffalo
TYPE H
GIVEN/EARNED $ 220,319
BUDGET $ 207,771
PROGRAMS $ 204,089
OVERHEAD $ 3,682
% 2%
ADJ 2%
NET ASSETS $ 120,338
TANGIBLE ASSETS $ 117,855
FUNDS/INVEST $ 11,482

NOTE – White Buffalo claims “To conserve native species and
ecosystems by sponsoring, supporting, and conducting scientific
research and education…To aid and assist in the management of
wildlife populations through reduction or enhancement.” What White
Buffalo mostly does is enable founder Anthony DeNicola to hunt deer
at taxpayer expense. Hired by various communities to cull deer,
DeNicola has within the past two years reportedly killed 590 deer in
Iowa City, Iowa; 472 in Fairmount Park, Pennsylvania; and 373 in
Princeton Town-ship, New Jersey. The White Buffalo “scientific
research and educational efforts” appear to be self-promotional. As
“education,” e.g., DiNicola makes speeches against contraceptive
means of controlling deer.

Print Friendly

Leave a Reply

Your email address will not be published. Required fields are marked *