Who Gets The Money? — 14th annual edition

From ANIMAL PEOPLE, December 2003:

Advocates for Animals (Scotland)
TYPE: AE
DONATED & EARNED INCOME: $ 506.092
EXPENDITURES: $ 199,426
PROGRAM SERVICE: $ 157,791
FUNDRAISING & ADMINISTRATION: $ 41,635
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 21%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 21%
TOTAL ASSETS: $ 1,109,373
TANGIBLE (DEPRECIABLE) ASSETS: $ [none] CASH & SECURITIES: $ 1,109,373

African Wildlife Foundation
TYPE: HIU
DONATED & EARNED INCOME: $ 9,642,076
EXPENDITURES: $ 9,359,821
PROGRAM SERVICE: $ 7,757,626
FUNDRAISING & ADMINISTRATION: $ 1,602,195
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 17%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 21%
TOTAL ASSETS: $ 7,546,920
TANGIBLE (DEPRECIABLE) ASSETS: $ 91,001
CASH & SECURITIES: $ 6,564,282
NOTE:
The African Wildlife Foundation, which has long sought to
undo the Kenyan ban on sport hunting, received $4.9 million from the
U.S. government in fiscal 2002, mainly from USAid, and received 45%
of its total budget from the U.S. government, 1999-2002. This would
appear to make AWF a defacto arm of U.S. government policy.
Alley Cat Allies
TYPE: AE
DONATED & EARNED INCOME: $ 2,111,581
EXPENDITURES: $ 1,876,913
PROGRAM SERVICE: $ 1,411,724
FUNDRAISING & ADMINISTRATION: $ 465,189
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 25%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 57%
TOTAL ASSETS: $ 1,007,624
TANGIBLE (DEPRECIABLE) ASSETS: $ 81,407
CASH & SECURITIES: $ 762,514
American Anti-Vivisection Society
TYPE: AEV
DONATED & EARNED INCOME: $ 989,985
EXPENDITURES: $ 1,219,000
PROGRAM SERVICE: $ 1,060,852
FUNDRAISING & ADMINISTRATION: $ 158,148
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 13%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 24%
TOTAL ASSETS: $ 11,561,737
TANGIBLE (DEPRECIABLE) ASSETS: $ 33,733
CASH & SECURITIES: $ 10,040,478
NOTE:
Founded in 1883, the American Anti-Vivisection Society
received 23% of its income in 2002 from dividends, interest, and
sale of securities–markedly less than in other recent years.
American Bird Conservancy
TYPE: AEI
DONATED & EARNED INCOME: $ 1,197,002
EXPENDITURES: $ 1,997,777
PROGRAM SERVICE: $ 1,651,839
FUNDRAISING & ADMINISTRATION: $ 345,938
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 17%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 17%
TOTAL ASSETS: $ 1,431,458
TANGIBLE (DEPRECIABLE) ASSETS: $ 20,684
CASH & SECURITIES: $ 1,136,090
NOTE:
28% of the American Bird Conservancy budget came from
governmental sources in 2002, consistent with previous years.
American Horse Protection Association
TYPE: AE
DONATED & EARNED INCOME: $ 225,502
EXPENDITURES: $ 428,740
PROGRAM SERVICE: $ 241,051
FUNDRAISING & ADMINISTRATION: $ 187,689
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 44%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 44%
TOTAL ASSETS: $ 979,642
TANGIBLE (DEPRECIABLE) ASSETS: $ 9,069
CASH & SECURITIES: $ 938,797
American Humane Association
TYPE: AEW
DONATED & EARNED INCOME: $ 10,764,961
EXPENDITURES: $ 10,755,194
PROGRAM SERVICE: $ 7,975,544
FUNDRAISING & ADMINISTRATION: $ 2,779,650
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 26%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 28%
TOTAL ASSETS: $ 8,901,022
TANGIBLE (DEPRECIABLE) ASSETS: $ 2,692,768
CASH & SECURITIES: $ 2,907,453
NOTE:
American Humane animal protection branch spending was 68% of
the program budget. The child protection branch spent 32%. AHA
assets include $4.9 million in beneficial perpetual trusts.
American SPCA
TYPE AES
DONATED & EARNED INCOME: $ 39,120,286
EXPENDITURES: $ 41,357,094
PROGRAM SERVICE: $ 32,633,889
FUNDRAISING & ADMINISTRATION: $ 8,723,205
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 21%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 29%
TOTAL ASSETS: $ 53,983,597
TANGIBLE (DEPRECIABLE) ASSETS: $ 19,816,877
CASH & SECURITIES: $ 27,394,209
NOTE:
The American SPCA assets include $12.8 million in “beneficial
interests in perpetual trusts held by others.” The ASPCA in 2002
distributed $1.1 million among 182 other animal care organizations.
Animal Advocates of Pittsburgh
TYPE: AES
DONATED & EARNED INCOME: $ 29,169
EXPENDITURES: $ 30,008
PROGRAM SERVICE: $ 24,471
FUNDRAISING & ADMINISTRATION: $ 5,537
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 23%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 23%
ASSETS: (unavailable)
[Information from balance sheets supplied by the charity.] Animal Concern (Scotland)
TYPE: AEV
DONATED & EARNED INCOME: $ 4,976
EXPENDITURES: $ 4,514
PROGRAM SERVICE: $ 3,160
FUNDRAISING & ADMINISTRATION: $ 1,354
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 30%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 30%
ASSETS: (unavailable)
[Information from balance sheets supplied by the charity.] Animal Legal Defense Fund
TYPE: AL
DONATED & EARNED INCOME: $ 2,786,313
EXPENDITURES: $ 3,208,308
PROGRAM SERVICE: $ 2,543,747
FUNDRAISING & ADMINISTRATION: $ 664,561
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 21%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 49%
TOTAL ASSETS: $ 2,407,032
TANGIBLE (DEPRECIABLE) ASSETS: $ 66,576
CASH & SECURITIES: $ 2,320,021
ANIMAL PEOPLE
TYPE E
DONATED & EARNED INCOME: $ 273,418
EXPENDITURES: $ 320,527
PROGRAM SERVICE: $ 236,486
FUNDRAISING & ADMINISTRATION: $ 84,041
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 26%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 26%
TOTAL ASSETS: $ 86,971
TANGIBLE (DEPRECIABLE) ASSETS: $ 30,175
CASH & SECURITIES: $ 65,285
Animal Protection Institute
TYPE: AE
DONATED & EARNED INCOME: (unavailable)
EXPENDITURES: $ 2,195,285
PROGRAM SERVICE: $ 1,701,038
FUNDRAISING & ADMINISTRATION: $ 494,247
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 23%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 37%
ASSETS: (unavailable)
[Information from balance sheets supplied by the charity.] Animal Refuge Kansai (Japan)
TYPE: S
DONATED & EARNED INCOME: $ 506.092
EXPENDITURES: $ 199,426
PROGRAM SERVICE: $ 157,791
FUNDRAISING & ADMINISTRATION: $ 41,635
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 21%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 21%
TOTAL ASSETS: $ 1,109,373
TANGIBLE (DEPRECIABLE) ASSETS: $ [none] CASH & SECURITIES: $ 1,109,373
[Information from balance sheets supplied by the charity.] Animal Rescue League of Boston
TYPE: S
DONATED & EARNED INCOME: $ 4,981,207
EXPENDITURES: $ 8,000,971
PROGRAM SERVICE: $ 6,155,385
FUNDRAISING & ADMINISTRATION: $ 1,845,586
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 23%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 23%
TOTAL ASSETS: $ 111,179,033
TANGIBLE (DEPRECIABLE) ASSETS: $ 4,057,487
CASH & SECURITIES: $ 93,223,309
NOTE:
The Animal Rescue League of Boston spends just under 5% of
net assets plus income per year on all programs combined. A private
foundation would be required by the IRS to spend at least 5%. ARL in
early 2002 opened a new $4.5 million shelter on part of a 69-acre
tract in Pembroke, Massa-chusetts, bought with part of a $2.3
million 1986 bequest. A house there was occupied by ARL director of
operations Edward Powers until September 2001. The rest of the land
was not actively used by ARL. The Massachusetts Appellate Tax Board
ruled in September 1999 that the property did not qualify as a
“wildlife sanctuary,” as claimed by ARL, and assessed back taxes
plus penalties of $10,545.

Animal Rights International
TYPE: AE
DONATED & EARNED INCOME: $ 373,404
EXPENDITURES: $ 63,556
PROGRAM SERVICE: $ 56,676
FUNDRAISING & ADMINISTRATION: $ 6,880
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 11%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 11%
TOTAL ASSETS: $ 740,158
TANGIBLE (DEPRECIABLE) ASSETS: $ [none] CASH & SECURITIES: $ 440,235
Animal Welfare Institute
TYPE: AE
DONATED & EARNED INCOME: $ 980,563
EXPENDITURES: $ 1,260,416
PROGRAM SERVICE: $ 1,117,926
FUNDRAISING & ADMINISTRATION: $ 142,490
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 11%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 11%
TOTAL ASSETS: $ 2,486,967
TANGIBLE (DEPRECIABLE) ASSETS: $ 14,803
CASH & SECURITIES: $ 2,303,455
Animals’ Agenda
TYPE: E
DONATED & EARNED INCOME: $ 414,974
EXPENDITURES: $ 469,085
PROGRAM SERVICE: $ 375,174
FUNDRAISING & ADMINISTRATION: $ 93,941
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 20%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 20%
TOTAL ASSETS: ($ 167,953)
TANGIBLE (DEPRECIABLE) ASSETS: $ 9,785
CASH & SECURITIES: $ 37,649
NOTES:
Animals’ Agenda magazine has suspended publication.
Animals Angels (Germany)
TYPE: AES
DONATED & EARNED INCOME: $ 775,498
EXPENDITURES: $ 838,108
PROGRAM SERVICE: $ 768,313
FUNDRAISING & ADMINISTRATION: $ 69,794
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 9%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 9%
TOTAL ASSETS: $ 264,802
TANGIBLE (DEPRECIABLE) ASSETS: $ 62,610
CASH & SECURITIES: $ 202,192
[Information from balance sheets supplied by the charity.] Animals Asia Foundation
TYPE: AES
DONATED & EARNED INCOME: $ 1,685,314
EXPENDITURES: $ 1,427,557
PROGRAM SERVICE: $ 1,262,906
FUNDRAISING & ADMINISTRATION: $ 164,551
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 12%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 12%
TOTAL ASSETS: $ 884,337
TANGIBLE (DEPRECIABLE) ASSETS: $ 26,465
CASH & SECURITIES: $ 749,769
[Information from balance sheets supplied by the charity.] Asociacion Humanitaria Para Protecion de Animales de Costa Rica
TYPE: S
DONATED & EARNED INCOME: $ 235,800
EXPENDITURES: $ 241,152
PROGRAM SERVICE: $ 214,130
FUNDRAISING & ADMINISTRATION: $ 27,022
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 11%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 11%
ASSETS: (unavailable)
CASH & SECURITIES: $ 4,146
[Information from balance sheets supplied by the charity.] Associated Humane Societies
TYPE: S
DONATED & EARNED INCOME: $ 5,192,341
EXPENDITURES: $ 7,244,709
PROGRAM SERVICE: $ 4,747,826
FUNDRAISING & ADMINISTRATION: $ 2,496,883
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 35%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 35%
TOTAL ASSETS: $ 13,377,397
TANGIBLE (DEPRECIABLE) ASSETS: $ 3,224,682
CASH & SECURITIES: $ 9,391,173
Association of Veterinarians for Animal Rights
DONATED & EARNED INCOME: $ 325,270
EXPENDITURES: $ 213,639
PROGRAM SERVICE: $ 165,679
FUNDRAISING & ADMINISTRATION: $ 47,960
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 23%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 23%
TOTAL ASSETS: $ 254,936
TANGIBLE (DEPRECIABLE) ASSETS: $ 1,190
CASH & SECURITIES: $ 260,843
Atlanta Humane Society & SPCA
TYPE: S
DONATED & EARNED INCOME: $ 6,632,562
EXPENDITURES: $ 5,514,692
PROGRAM SERVICE: $ 3,932,657
FUNDRAISING & ADMINISTRATION: $ 1,582,035
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 29%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 29%
TOTAL ASSETS: $ 21,046,399
TANGIBLE (DEPRECIABLE) ASSETS: $ 4,851,810
CASH & SECURITIES: $ 13,284,062
NOTE:
The Atlanta Humane Society, managing the Fulton County
Animal Control shelter as well as its own facilities since 1974, in
March 2003 returned animal control duties to the county.

Bat Conservation International
TYPE: AE
DONATED & EARNED INCOME: $ 2,142,462
EXPENDITURES: $ 2,776,132
PROGRAM SERVICE: $ 2,402,421
FUNDRAISING & ADMINISTRATION: $ 373,711
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 14%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 22%
TOTAL ASSETS: $ 3,770,980
TANGIBLE (DEPRECIABLE) ASSETS: $ 1,895,915
CASH & SECURITIES: $ 1,350,672
NOTE:
A Bat Conservation International affiliate, the Bat
Conservation International Foundation, claimed assets of $628,754,
against expenditures of $34,668.

Best Friends Animal Society
TYPE S
DONATED & EARNED INCOME: $ 17,902,455
EXPENDITURES: $ 13,311,304
PROGRAM SERVICE: $ 10,887,488
FUNDRAISING & ADMINISTRATION: $ 2,423,816
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 18%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 32%
TOTAL ASSETS: $ 20,885,895
TANGIBLE (DEPRECIABLE) ASSETS: $ 4,982,378
CASH & SECURITIES: $ 5,942,977

Bide-A-Wee Home Association
TYPE S
DONATED & EARNED INCOME: $ 5,655,216
EXPENDITURES: $ 9,006,895
PROGRAM SERVICE: $ 6,974,409
FUNDRAISING & ADMINISTRATION: $ 2,032,486
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 23%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 23%
TOTAL ASSETS: $ 24,128,384
TANGIBLE (DEPRECIABLE) ASSETS: $ 9,132,384
CASH & SECURITIES: $ 14,481,662

Blue Cross of India
TYPE S
DONATED & EARNED INCOME: $ 98,057
EXPENDITURES: $ 177,170
PROGRAM SERVICE: $ 142,160
FUNDRAISING & ADMINISTRATION: $ 35,010
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 20%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 20%
TOTAL ASSETS: $ 265,434
TANGIBLE (DEPRECIABLE) ASSETS: $ 225,468
CASH & SECURITIES: $ 39,966
[Information from balance sheets supplied by the charity.]

Cedarhill Animal Sanctuary
TYPE S
DONATED & EARNED INCOME: $ 251,887
EXPENDITURES: $ 250,320
PROGRAM SERVICE: $ 199,678
FUNDRAISING & ADMINISTRATION: $ 50,642
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 20%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 20%
TOTAL ASSETS: $ 376,674
TANGIBLE (DEPRECIABLE) ASSETS: $ 375,188
CASH & SECURITIES: $ 1,361

Chimpanzee Rehabilitation Trust of Gambia
TYPE S
DONATED & EARNED INCOME: $ 63,421
EXPENDITURES: $ 56,925
PROGRAM SERVICE: $ 49,579
FUNDRAISING & ADMINISTRATION: $ 7,347
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 13%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 13%
TOTAL ASSETS: $ 61,909
TANGIBLE (DEPRECIABLE) ASSETS: $ 20,802
CASH & SECURITIES: $ 41,106
[Information from balance sheets supplied by the charity.]

Compassion Over Killing
TYPE AE
DONATED & EARNED INCOME: $ 158,392
EXPENDITURES: $ 139,935
PROGRAM SERVICE: $ 134,570
FUNDRAISING & ADMINISTRATION: $ 5,365
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 4%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 4%
TOTAL ASSETS: $ 75,420
TANGIBLE (DEPRECIABLE) ASSETS: $ (none)
CASH & SECURITIES: $ 45,962
NOTE:
Compassion Over Killing had printing costs of $53,269 and
mailing costs of $13,029. “Those were primarily for vegetarian
literature,” cofounder Paul Shapiro told ANIMAL PEOPLE. “We print
tens of thousands of our 24-page full-color Vegetarian Starter Guide,
and mail them on request for free. See <www.TryVeg.com> or call
1-866-MEAT-FREE. We also print thousands of Vegetarian Guides to
Washington DC and give them out for free too.”

Compassionate Crusaders Trust of Calcutta
TYPE S
DONATED & EARNED INCOME: $ 25,095
EXPENDITURES: $ 37,105
PROGRAM SERVICE: $ 30,020
FUNDRAISING & ADMINISTRATION: $ 7,085
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 19%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 19%
TOTAL ASSETS: $ 70,491
TANGIBLE (DEPRECIABLE) ASSETS: $ 66,722
CASH & SECURITIES: $ 3,769
NOTE:
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 are
paid.

Compassion Unlimited Plus Action
TYPE S
DONATED & EARNED INCOME: $ 159,714
EXPENDITURES: $ 156,399
PROGRAM SERVICE: $ 143,301
FUNDRAISING & ADMINISTRATION: $ 13,098
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 8%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 8%
TOTAL ASSETS: $ 415,205
TANGIBLE (DEPRECIABLE) ASSETS: $ 217,906
CASH & SECURITIES: $ 71,977
[Information from balance sheets supplied by the charity.]

Concern for Helping Animals in Israel
DONATED & EARNED INCOME: $ 177,574
EXPENDITURES: $ 156,819
PROGRAM SERVICE: $ 132,805
FUNDRAISING & ADMINISTRATION: $ 24,014
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 18%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 18%
TOTAL ASSETS: $ 214,648
TANGIBLE (DEPRECIABLE) ASSETS: $ (none)
CASH & SECURITIES: $ 58,130

Connecticut Humane Society
TYPE S
DONATED & EARNED INCOME: $ 5,010,318
EXPENDITURES: $ 3,799,608
PROGRAM SERVICE: $ 3,412,729
FUNDRAISING & ADMINISTRATION: $ 386,879
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 10%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 10%
TOTAL ASSETS: $ 61,650,804
TANGIBLE (DEPRECIABLE) ASSETS: $ 14,297,234
CASH & SECURITIES: $ 40,534,252

Conservation Fund
TYPE: CIU
DONATED & EARNED INCOME: $ 62,355,995
EXPENDITURES: $ 30,924,329
PROGRAM SERVICE: $ 28,469,036
FUNDRAISING & ADMINISTRATION: $ 2,455,293
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 8%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 8%
TOTAL ASSETS: $ 180,747,803
TANGIBLE (DEPRECIABLE) ASSETS: $ 155,713,804
CASH & SECURITIES: $ 47,653,448

Conservation International
TYPE: CEU
DONATED & EARNED INCOME: $ 221,519,470
EXPENDITURES: $ 69,024,034
PROGRAM SERVICE: $ 57,793,808
FUNDRAISING & ADMINISTRATION: $ 11,230,226
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 16%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 16%
TOTAL ASSETS: $ 279,764,037
TANGIBLE (DEPRECIABLE) ASSETS: $ 4,514,096
CASH & SECURITIES: $ 40,180,347
NOTE:
Conservation International assets include $245.4 million in
grants receivable.

Dallas SPCA/SPCA of Texas
TYPE S
DONATED & EARNED INCOME: $ 7,503,025
EXPENDITURES: $ 5,430,612
PROGRAM SERVICE: $ 3,353,378
FUNDRAISING & ADMINISTRATION: $ 2,077,234
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 38%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 38%
TOTAL ASSETS: $ 7,137,514
TANGIBLE (DEPRECIABLE) ASSETS: $ 5,595,019
CASH & SECURITIES: $ 2,371,158

Defenders of Wildlife
TYPE: AEH
DONATED & EARNED INCOME: $ 20,216,142
EXPENDITURES: $ 20,514,789
PROGRAM SERVICE: $ 15,714,829
FUNDRAISING & ADMINISTRATION: $ 4,799,960
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 23%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 56%
TOTAL ASSETS: $ 16,097,584
TANGIBLE (DEPRECIABLE) ASSETS: $ 10,355,627
CASH & SECURITIES: $ 10,199,278
DELTA Rescue
TYPE S
DONATED & EARNED INCOME: $ 6,141,397
EXPENDITURES: $ 5,830,916
PROGRAM SERVICE: $ 5,280,073
FUNDRAISING & ADMINISTRATION: $ 550,843
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 10%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 17%
TOTAL ASSETS: $ 5,350,640
TANGIBLE (DEPRECIABLE) ASSETS: $ 2,690,428
CASH & SECURITIES: $ 2,668,540
NOTES:
The DELTA Rescue program budget in 2001, the most recent
year for which IRS Form 990 is available, included $3,452,976 for
animal care and $981,146 for video projects. The same directors
govern Living Earth Productions, a nonprofit video company. No
board member was paid by either entity.

Denver Dumb Friends League
TYPE S
DONATED & EARNED INCOME: $ 9,622,941
EXPENDITURES: $ 7,162,400
PROGRAM SERVICE: $ 5,742,776
FUNDRAISING & ADMINISTRATION: $ 1,419,624
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 20%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 20%
TOTAL ASSETS: $ 33,536,568
TANGIBLE (DEPRECIABLE) ASSETS: $ 5,461,152
CASH & SECURITIES: $ 25,489,254
Dian Fossey Gorilla Fund International
DONATED & EARNED INCOME: $ 1,268,690
EXPENDITURES: $ 1,398,096
PROGRAM SERVICE: $ 726,582
FUNDRAISING & ADMINISTRATION: $ 329,969
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 24%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 24%
TOTAL ASSETS: $ 143,457
TANGIBLE (DEPRECIABLE) ASSETS: $ 72,794
CASH & SECURITIES: $ 148,351
NOTE:
The Dian Fossey Gorilla Fund International, based now in
Atlanta but originally in Englewood, Colorado, and the Dian Fossey
Gorilla Fund Europe, of London, U.K., both purport to continue the
work begun in 1967 by the late Dian Fossey at the Karisoke Research
Center, Volcano National Park, Rwanda. “We are the original Digit
Fund established by Dian Fossey in 1978,” says Dian Fossey Gorilla
Fund International director of development Elyese Christensen. “Our
name was changed in 1992. The other fund is completely separate.”
Fossey was murdered at Karisoke in 1985. Her will, written to endow
the Digit Fund, was overturned in 1988. The use of her legacy and
name are still disputed.

Doris Day Animal Foundation
TYPE S
DONATED & EARNED INCOME: $ 589,025
EXPENDITURES: $ 458,456
PROGRAM SERVICE: $ 423,290
FUNDRAISING & ADMINISTRATION: $ 35,166
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 8%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 59%
TOTAL ASSETS: $ 653,833
TANGIBLE (DEPRECIABLE) ASSETS: $ 2,626
CASH & SECURITIES: $ 586,207
NOTE:
Three of the four Doris Day Animal Foundation board members
also serve on the six-member Doris Day Animal League board. The
Doris Day Animal Foundation claimed as program expense $113,896 for
undefined “outside services,” $102,579 for printing, and $21,674
for postage and shipping. These were the first, second, and
sixth-largest program expenses, amounting to 56% of the program
service total, and may include a substantial direct mail component.
Neither the Doris Day Animal Foundation nor the Doris Day Animal
League acknowledged any “joint costs from a combined educational
campaign and fundraising solicitation.” However, DDAL claimed as
program cost $1,550,825 for “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 mailings
which include fundraising appeals, and appears to include up to
$1,217,713 in undeclared joint costs. If the apparent direct mail
costs are counted as fundraising rather than program expense,
consistent with ANIMAL PEOPLE policy as applied to all charities we
evaluate, Doris Day Animal Foundation overhead costs in 2002 came
to 59% of budget and DDAL overhead costs came to 70%. Since 1989,
using this definition, DDAL overhead costs have never been less than
58% of budget.

Doris Day Animal League
TYPE: AE
DONATED & EARNED INCOME: $ 2,359,853
EXPENDITURES: $ 2,570,372
PROGRAM SERVICE: $ 1,977,752
FUNDRAISING & ADMINISTRATION: $ 592,620
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 23%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 70%
TOTAL ASSETS: $ 753,186
TANGIBLE (DEPRECIABLE) ASSETS: $ 16,185
CASH & SECURITIES: $ 792,107
NOTE:
Three of the four Doris Day Animal Foundation board members
also serve on the six-member Doris Day Animal League board. The
Doris Day Animal Foundation claimed as program expense $113,896 for
undefined “outside services,” $102,579 for printing, and $21,674
for postage and shipping. These were the first, second, and
sixth-largest program expenses, amounting to 56% of the program
service total, and may include a substantial direct mail component.
Neither the Doris Day Animal Foundation nor the Doris Day Animal
League acknowledged any “joint costs from a combined educational
campaign and fundraising solicitation.” However, DDAL claimed as
program cost $1,550,825 for “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 mailings
which include fundraising appeals, and appears to include up to
$1,217,713 in undeclared joint costs. If the apparent direct mail
costs are counted as fundraising rather than program expense,
consistent with ANIMAL PEOPLE policy as applied to all charities we
evaluate, Doris Day Animal Foundation overhead costs in 2002 came
to 59% of budget and DDAL overhead costs came to 70%. Since 1989,
using this definition, DDAL overhead costs have never been less than
58% of budget.

Earth Island Institute
TYPE: AE
DONATED & EARNED INCOME: $ 4,247,313
EXPENDITURES: $ 5,068,885
PROGRAM SERVICE: $ 4,322,553
FUNDRAISING & ADMINISTRATION: $ 746,332
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 15%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 15%
TOTAL ASSETS: $ 2,986,582
TANGIBLE (DEPRECIABLE) ASSETS: $ 38,539
CASH & SECURITIES: $ 2,475,290

EarthJustice
TYPE: AL
DONATED & EARNED INCOME: $ 18,219,205
EXPENDITURES: $ 21,075,629
PROGRAM SERVICE: $ 14,695,640
FUNDRAISING & ADMINISTRATION: $ 6,379,989
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 30%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 30%
TOTAL ASSETS: $ 23,853,906
TANGIBLE (DEPRECIABLE) ASSETS: $ 3,260,155
CASH & SECURITIES: $ 19,625,001
NOTE:
EarthJustice claims to have had only $18,026 in “joint costs
from a combined educational campaign and fundraising solicitation,”
but also spent $5,874,699 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. 15% of the EarthJustice postal expense
and 71% of the EarthJustice printing expense were allocated to
program service, and four of the five highest-paid Earth-Justice
subcontractors were hired to do “consulting/direct mail.”

Environmental Defense
TYPE: AEU
DONATED & EARNED INCOME: $ 43,127,154
EXPENDITURES: $ 42,509,602
PROGRAM SERVICE: $ 34,178,956
FUNDRAISING & ADMINISTRATION: $ 8,330,646
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 20%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 20%
TOTAL ASSETS: $ 49,159,966
[Information from balance sheets supplied by the charity.]

Farm Animal Reform Movement
TYPE: AER
DONATED & EARNED INCOME: $ 319,426
EXPENDITURES: $ 340,718
PROGRAM SERVICE: $ 324,294
FUNDRAISING & ADMINISTRATION: $ 16,424
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 5%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 5%
TOTAL ASSETS: $ 645,148
TANGIBLE (DEPRECIABLE) ASSETS: $ 7,010
CASH & SECURITIES: $ 146,373

Farm Sanctuary
TYPE: AES
DONATED & EARNED INCOME: $ 3,116,750
EXPENDITURES: $ 2,783,945
PROGRAM SERVICE: $ 2,174,032
FUNDRAISING & ADMINISTRATION: $ 609,913
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 22%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 31%
TOTAL ASSETS: $ 4,088,219
TANGIBLE (DEPRECIABLE) ASSETS: $ 2,598,906
CASH & SECURITIES: $ 1,285,275

Food Animal Concerns Trust
TYPE: AE
DONATED & EARNED INCOME: $ 483,404
EXPENDITURES: $ 536,140
PROGRAM SERVICE: $ 416,316
FUNDRAISING & ADMINISTRATION: $ 119,824
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 22%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 22%
TOTAL ASSETS: $ 2,154,205
TANGIBLE (DEPRECIABLE) ASSETS: $ 3,143
CASH & SECURITIES: $ 1,473,884
NOTE:
The Food Animal Concerns Trust wholly owned Nest Eggs, Inc.,
a for-profit firm which marketed eggs from debeaked free-range hens,
1982-2002. Nest Eggs Inc. claimed a net loss of $266,229 in 2002,
and is apparently defunct.

Foundation for Animal Protection
TYPE S
DONATED & EARNED INCOME: $ 127,401
EXPENDITURES: $ 113,118
PROGRAM SERVICE: $ 105,181
FUNDRAISING & ADMINISTRATION: $ 7,201
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 6%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 6%
TOTAL ASSETS: $ 42,785
TANGIBLE (DEPRECIABLE) ASSETS: $ (none)
CASH & SECURITIES: $ 42,785
[Information from balance sheets supplied by the charity.]

Foundation to Support Animal Protection
DONATED & EARNED INCOME: $ 5,641,497
EXPENDITURES: $ 2,192,281
PROGRAM SERVICE: $ 29,718
FUNDRAISING & ADMINISTRATION: $ 2,162,563
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 99%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 99%
TOTAL ASSETS: $ 9,616,986
TANGIBLE (DEPRECIABLE) ASSETS: $ 3,073,698
CASH & SECURITIES: $ 7,883,070
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 Respon-sible 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 Corpor-ation’s Certificate of Incorporation,”
identified as PETA and four PETA subsidiaries, plus PCRM and the
Washington Humane Society, given $5,000 in 1999 but not named as a
grant recipient since then. In fiscal 2002 FSAP apparently as in
past years paid the mortgage on the PETA headquarters and leased the
site to PETA. The major purpose of FCAP appears to be to enable PETA
and PCRM to evade public recognition of their relationship, the real
extent of fundraising expenditures on their behalf, 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 combined income came to $25.3
million; their total spending came to $21.3 million; their
program expenditure was $15.9 million; their declared overhead was
$5.4 million, 25% of budget; and their overhead, counting the cost
of all direct mailings containing fundraising appeals, came to $8.4
million: 39% of budget. Their total assets were $15.6 million, 62%
held by FSAP, including 67% of the cash and securities. The
combined FSAP, PETA, and PCRM payroll was $5 million, of which
FSAP paid $1.5 million: 30%.

Friends of Animals
TYPE: AE
DONATED & EARNED INCOME: $ 4,315,909
EXPENDITURES: $ 4,422,107
PROGRAM SERVICE: $ 3,645,259
FUNDRAISING & ADMINISTRATION: $ 776,848
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 18%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 22%
TOTAL ASSETS: $ 7,508,234
TANGIBLE (DEPRECIABLE) ASSETS: $ 289,466
CASH & SECURITIES: $ 6,199,881
NOTE:
Friends of Animals, founded in 1957 to promote low-cost
neutering, spent $1.8 million on neutering in fiscal 2002–the same
as in 1983, but 40% less after adjustment for inflation. FoA helped
to sterilize 31,700 animals in 2002, 43% fewer than in 1995. In
1992, the FoA budget plus assets was $1 million more than that of
the Fund for Animals, 60% of that of PETA, and more than a third of
that of HSUS. The FoA total budget was $4.3 million, including $3.6
million for programs. FoA now has half the budget plus assets of the
Fund, half that of PETA, and 7% of that of HSUS. Public support
fell from $4.9 million in 1998 to $2.5 million in 2002.

Fund for Animals
TYPE: AES
DONATED & EARNED INCOME: $ 7,609,541
EXPENDITURES: $ 7,358,158
PROGRAM SERVICE: $ 5,766,004
FUNDRAISING & ADMINISTRATION: $ 1,592,154
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 22%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 46%
TOTAL ASSETS: $ 20,225,940
TANGIBLE (DEPRECIABLE) ASSETS: $ 2,109,474
CASH & SECURITIES: $ 17,981,843

Gorilla Foundation
TYPE: S
DONATED & EARNED INCOME: $ 2,020,389
EXPENDITURES: $ 2,259,813
PROGRAM SERVICE: $ 1,041,999
FUNDRAISING & ADMINISTRATION: $ 1,217,814
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 53%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 53%
TOTAL ASSETS: $ 2,798,409
TANGIBLE (DEPRECIABLE) ASSETS: $ 2,089,822
CASH & SECURITIES: $ 437,926

Greenpeace
TYPE: HIU
DONATED & EARNED INCOME: $ 8,213,639
EXPENDITURES: $ 9,809,744
PROGRAM SERVICE: $ 7,734,372
FUNDRAISING & ADMINISTRATION: $ 2,075,372
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 21%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 21%
TOTAL ASSETS: $ 7,500,556
TANGIBLE (DEPRECIABLE) ASSETS: $ (none)
CASH & SECURITIES: $ 4,961,002

Grey 2K
TYPE: AE
DONATED & EARNED INCOME: $ 2,500
EXPENDITURES: $ 1,288
PROGRAM SERVICE: $ 1,288
FUNDRAISING & ADMINISTRATION: $ (none)
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 0%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 0%
TOTAL ASSETS: $ 1,212
TANGIBLE (DEPRECIABLE) ASSETS: $ (none)
CASH & SECURITIES: $ 1,212

Helen Woodward Animal Center
TYPE: S
DONATED & EARNED INCOME: $ 4,263,195
EXPENDITURES: $ 4,509,007
PROGRAM SERVICE: $ 3,391,079
FUNDRAISING & ADMINISTRATION: $ 1,117,928
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 25%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 25%
TOTAL ASSETS: $ 10,174,256
TANGIBLE (DEPRECIABLE) ASSETS: $ 3,254,230
CASH & SECURITIES: $ 3,344,884

Holiday Humane Society (CA)
TYPE: S
DONATED & EARNED INCOME: $ 602,060
EXPENDITURES: $ 874,313
PROGRAM SERVICE: $ 472,786
FUNDRAISING & ADMINISTRATION: $ 401,527
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 46%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 46%
TOTAL ASSETS: $ 16,313,455
TANGIBLE (DEPRECIABLE) ASSETS: $ 2,786,204
CASH & SECURITIES: $ 14,810,355
NOTE:
Once a public charity, the Holiday Humane Society is now a
private foundation, with 2002 investment income of $644,069.

Homeless Animals Protection Society of Ethiopia
TYPE: AE
DONATED & EARNED INCOME: $ 817
EXPENDITURES: $ 706
PROGRAM SERVICE: $ 643
FUNDRAISING & ADMINISTRATION: $ 63
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 9%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 9%
TOTAL ASSETS: $ 180
TANGIBLE (DEPRECIABLE) ASSETS: $ (none)
CASH & SECURITIES: $ 620
[Information from balance sheets supplied by the charity.]

Hong Kong SPCA
TYPE: S
DONATED & EARNED INCOME: $ 3,239,816
EXPENDITURES: $ 3,561,261
PROGRAM SERVICE: $ 3,089,960
FUNDRAISING & ADMINISTRATION: $ 471,301
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 13%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 13%
TOTAL ASSETS: $ 4,664,326
TANGIBLE (DEPRECIABLE) ASSETS: $ 1,381,642
CASH & SECURITIES: $ 3,334,784
[Information from balance sheets supplied by the charity.]

Humane Education Trust (South Africa)
TYPE: E
DONATED & EARNED INCOME: $ 77,021
EXPENDITURES: $ 48,841
PROGRAM SERVICE: $ 40,756
FUNDRAISING & ADMINISTRATION: $ 8,085
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 17%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 17%
TOTAL ASSETS: $ 44,208
TANGIBLE (DEPRECIABLE) ASSETS: $ 773
CASH & SECURITIES: $ 40,859
[Information from balance sheets supplied by the charity.]

Humane Farming Association
TYPE: AES
DONATED & EARNED INCOME: $ 2,495,252
EXPENDITURES: $ 2,016,683
PROGRAM SERVICE: $ 1,542,246
FUNDRAISING & ADMINISTRATION: $ 274,437
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 14%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 24%
TOTAL ASSETS: $ 6,367,562
TANGIBLE (DEPRECIABLE) ASSETS: $ 2,603,977
CASH & SECURITIES: $ 3,773,764

Humane Society International
TYPE: AE
DONATED & EARNED INCOME: $ 1,877,227
EXPENDITURES: $ 1,877,227
PROGRAM SERVICE: $ 1,381,903
FUNDRAISING & ADMINISTRATION: $ 495,324
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 26%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 26%
NOTE:
See Humane Society of the U.S.

Humane Society of Pike’s Peak
TYPE: S
DONATED & EARNED INCOME: $ 436,795
EXPENDITURES: $ 4,052,704
PROGRAM SERVICE: $ 2,716,540
FUNDRAISING & ADMINISTRATION: $ 568,206
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 14%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 14%
TOTAL ASSETS: $ 9,553,420
TANGIBLE (DEPRECIABLE) ASSETS: $ 6,558,389
CASH & SECURITIES: $ 2,710,990
[Information from balance sheets supplied by the charity.]

Humane Society of the U.S.
TYPE: AEW
DONATED & EARNED INCOME: $ 65,222,618
EXPENDITURES: $ 67,272,795
PROGRAM SERVICE: $ 38,620,876
FUNDRAISING & ADMINISTRATION: $ 23,453,737
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 35%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 53%
TOTAL ASSETS: $ 85,810,587
TANGIBLE (DEPRECIABLE) ASSETS: $ 8,570,833
CASH & SECURITIES: $ 80,786,874
NOTE:
The Humane Society of the U.S. transferred $5,198,882 to
subsidiaries, including the Wildlife Land Trust, Humane Society
International, Center for Respect For Life & Environment,
Earthvoice International, National Association for Humane &
Environmental Education, Meadowcreek Inc. (an Arkansas-based organic
vegetable-growing project), and Worldwide Network, Inc. Since the
end of 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 took over 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 Nor-way soon after HSUS took
over his supervision. There he lived in coastal fjords until his
death on December 12, 2003. HSUS paid $264,073 to the Free
Willy/Keiko Foundation in 2002. HSUS made $1,321,527 in grants and
payments in 2002 to 271 animal charities and projects in all.
In Defense of Animals
TYPE: AER
DONATED & EARNED INCOME: $ 3,285,606
EXPENDITURES: $ 2,304,433
PROGRAM SERVICE: $ 1,878,120
FUNDRAISING & ADMINISTRATION: $ 426,313
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 19%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 34%
TOTAL ASSETS: $ 2,512,588
TANGIBLE (DEPRECIABLE) ASSETS: $ 221,579
CASH & SECURITIES: $ 1,714,776

International Aid for Korean Animals
TYPE: AE
DONATED & EARNED INCOME: $ 88,899
EXPENDITURES: $ 97,905
PROGRAM SERVICE: $ 79,032
FUNDRAISING & ADMINISTRATION: $ 18,873
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 28%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 28%
TOTAL ASSETS: $ 17,713
TANGIBLE (DEPRECIABLE) ASSETS: $ [none] CASH & SECURITIES: $ 17,713
[Information from balance sheets supplied by the charity.]

International Fund for Animal Welfare
TYPE: AE
DONATED & EARNED INCOME: $ 12,335,533
EXPENDITURES: $ 9,597,948
PROGRAM SERVICE: $ 6,399,213
FUNDRAISING & ADMINISTRATION: $ 3,198,735
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 33%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 55%
TOTAL ASSETS: $ 23,545,964
TANGIBLE (DEPRECIABLE) ASSETS: $ 5,466,670
CASH & SECURITIES: $ 16,474,445
NOTE:
There are two U.S.-based IFAW organizations, among 14 in
all, operating in 12 nations. IFAW Inc. was paid $1,723,719 in 2002
for management services provided to other affiliates.
International Primate Protection League
TYPE: AES
DONATED & EARNED INCOME: $ 691,954
EXPENDITURES: $ 688,839
PROGRAM SERVICE: $ 555,910
FUNDRAISING & ADMINISTRATION: $ 132,929
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 19%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 19%
TOTAL ASSETS: $ 1,989,622
TANGIBLE (DEPRECIABLE) ASSETS: $ 459,692
CASH & SECURITIES: $ 1,483,715

International Society for Animal Rights
TYPE: AE
DONATED & EARNED INCOME: $ 532,484
EXPENDITURES: $ 387,816
PROGRAM SERVICE: $ 291,257
FUNDRAISING & ADMINISTRATION: $ 96,559
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 25%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 25%
TOTAL ASSETS: $ 2,994,113
TANGIBLE (DEPRECIABLE) ASSETS: $ 26,208
CASH & SECURITIES: $ 2,789,517
NOTE:
The International Society for Animal Rights in January 2001
trademarked the phrase “Don’t breed or buy while homeless pets die,”
retroactive to April 1, 1999, and in April 2003 sued In Defense of
Animals for using it. ANIMAL PEOPLE subsequently learned that the
phrase appeared seven times in the San Diego Union-Tribune of
September 16, 1998, and was used on bumper stickers in 1998 by
Greek Animal Rescue, of Britain.
International Wildlife Coalition
TYPE: AE
DONATED & EARNED INCOME: $ 923,234
EXPENDITURES: $ 963,697
PROGRAM SERVICE: $ 858,936
FUNDRAISING & ADMINISTRATION: $ 104,761
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 11%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 19%
TOTAL ASSETS: $ 85,836
TANGIBLE (DEPRECIABLE) ASSETS: $ 143,253
CASH & SECURITIES: $ 120,177
NOTE:
The International Wildlife Coalition also claims as an asset
art valued at $221,822.

Jane Goodall Institute
TYPE: ESU
DONATED & EARNED INCOME: $ 2,952,392
EXPENDITURES: $ 4,887,153
PROGRAM SERVICE: $ 3,706,950
FUNDRAISING & ADMINISTRATION: $ 1,180,203
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 24%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 24%
TOTAL ASSETS: $ 7,559,656
TANGIBLE (DEPRECIABLE) ASSETS: $ 220,701
CASH & SECURITIES: $ 7,542,553

Kalahari Raptor Centre
TYPE: S
DONATED & EARNED INCOME: $ 28,028
EXPENDITURES: $ 25,949
PROGRAM SERVICE: $ 22,997
FUNDRAISING & ADMINISTRATION: $ 2,902
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 11%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 11%
TOTAL ASSETS: $ lost 8,905
TANGIBLE (DEPRECIABLE) ASSETS: $ 102,088
CASH & SECURITIES: (none)
NOTE:
The Kalahari Raptor Centre is incorporated as the Waterberg
Wildlife Sanctuary.

Last Chance for Animals
TYPE: AER
DONATED & EARNED INCOME: $ 623,208
EXPENDITURES: $ 669,674
PROGRAM SERVICE: $ 419,420
FUNDRAISING & ADMINISTRATION: $ 250,254
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 37%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 37%
TOTAL ASSETS: $ 160,334
TANGIBLE (DEPRECIABLE) ASSETS: $ 21,138
CASH & SECURITIES: $ 24,170

Lifesavers Wild Horse Rescue
TYPE: S
DONATED & EARNED INCOME: $ 1,289,900
EXPENDITURES: $ 1,125,220
PROGRAM SERVICE: $ 747,367
FUNDRAISING & ADMINISTRATION: $ 377,853
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 34%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 74%
TOTAL ASSETS: $ 657,380
TANGIBLE (DEPRECIABLE) ASSETS: $ 311,793
CASH & SECURITIES: $ 320,588
NOTE:
Lifesavers Wild Horse Rescue, Tiger Creek, Tiger Haven,
and Wildlife Waystation were and apparently remain clients of Fund
Raising Strategies Inc. of McLean, Virginia, owned by Bruce
Eberle, who also owns, controls, or represents several other firms
involved in fundraising.
Lifesavers Wild Horse Rescue, Tiger Creek, Tiger Haven,
and Wildlife Waystation all flunk ANIMAL PEOPLE ethical standards for
animal charities #1, #2, #5, and #10 (see pages 13-14), and may
flunk others. While ANIMAL PEOPLE acknowledges that items involving
judgement calls can be debated, the Eberle companies in our view
flunk all 10 of the ANIMAL PEOPLE ethical standards for fundraisers
and fundraising counsels (see page 14).
Other current or recent Eberle clients have included the
Elephants of Africa Rescue Society, Exotic Cat Refuge & Wildlife
Orphanage (not to be confused with Wild Animal Orphanage, not an
Eberle client, but also located in Texas), Great Cats In Crisis,
Noah’s Lost Ark, and Peaceful Valley Donkey Sanctuary. There are
probably others.
Noah’s Lost Ark and Tiger Creek were cited in July 2003 by
the Wise Giving Alliance for either failing to meet the WGA standards
or supplying insufficient information to enable the WGA to determine
if the standards were met. Earlier WGA reviews, posted at
<www.give.org>, identified Tiger Haven as flunking eight of the 20
WGA standards. Wildlife Waystation flunked four. Both flunked the
standards requiring that “A reasonable percentage, at least 50%, of
total income from all sources shall be applied to programs and
activities directly related to the purposes for which the
organization exists”; and that “A reasonable percentage, at least
50%, of public contributions shall be applied to the programs and
activities described in solicitations.”
Lifesavers Wild Horse Rescue, of Bakersfield, California,
spent $295,229 on identifiable program work in fiscal 2002,
including $21,895 to buy horses at auction, ostensibly to save them
from slaughter. Selling horses for slaughter is illegal in
California, but the law is poorly enforced. Buying horses at
auction tends to help support auction prices, and is widely seen as
a self-defeating tactic. $753,563 was paid in “professional
fundraising fees,” said IRS Form 990, of which $452,138 was called
“program” expense. $84,787 was paid to Fund Raising Strategies Inc.
Lifesavers filings of IRS Form 990 have never named any other
fundraising service provider.
Tiger Creek, incorporated as Tiger Missing Link, declared
on page 2 of IRS Form 990 that it had no joint costs from a combined
educational campaign and fundraising solicitation, but lower on the
same page declared as a program expense that “The organization
reached an estimated 300,000 households through direct mail creating
awareness of the tigers and other big cats’ plight,” at total cost
of $193,109.
ANIMAL PEOPLE collected many examples of mailings soliciting
funds for Wildlife Waystation during the time covered by the May 2003
Waystation filing of IRS Form 990, but the form left blank the lines
for declaring professional fundraising fees, postage and shipping
expense, and expense for printing and publications, and declares
that the Waystation had no “joint costs from combined education and
fundraising.” The Waystation filing did not itemize expenditure for
a claimed program service described as “To educate the public about
the plight of wildlife, especially around cities.” The Waystation
formerly received income from visitors’ donations, and from
donations coming with former exotic pets and performing animals
accepted to receive lifetime sanctuary care. However, the
Waystation has been closed to visitors much of the time since April
2000, and has not been allowed to accept more animals of many
species, due to alleged chronic violation of a variety of federal,
state, and county regulations. The USDA on December 1, 2003
restored the Waystation operating permit, after a 13-month
suspension, but the Waystation still needs to regain two state
permits before reopening to the public.
ANIMAL PEOPLE has since September 2000 repeatedly exposed
Eberle’s tactics and history. The June 2003 judicially encouraged
settlement of a libel suit brought by Eberle required correction of
two statements quoted and paraphrased from Wildlife Waystation
founder Martine Colette, never presented as anyone’s position other
than hers, plus two brief garbled summaries that never actually
appeared in the ANIMAL PEOPLE newspaper, nor at our web site.
ANIMAL PEOPLE had long before corrected and clarified all of the
items at issue. Eberle received no retractions of main coverage, no
damages or costs, no admission of alleged libel and tortious
interference in business relationships, and no apology.
Eberle then filed a series of motions seeking injunctions
against distribution of the June 2003 edition of ANIMAL PEOPLE and
accusing ANIMAL PEOPLE of contempt of court, for disclosing
proprietary financial data about his fundraising businesses in a
table that accompanied our reportage of the settlement. On December
19, 2003, the last of these motions was dismissed by the court.

Los Angeles SPCA
TYPE: S
DONATED & EARNED INCOME: $ 5,784,647
EXPENDITURES: $ 5,207,269
PROGRAM SERVICE: $ 3,441,064
FUNDRAISING & ADMINISTRATION: $ 1,766,205
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 34%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 34%
TOTAL ASSETS: $ 11,876,028
TANGIBLE (DEPRECIABLE) ASSETS: $ 6,869,814
CASH & SECURITIES: $ 10,891,820

Maddie’s Fund
TYPE: S
DONATED & EARNED INCOME: $ 46,076,120
EXPENDITURES: $ 9,297,765
PROGRAM SERVICE: $ 8,357,545
FUNDRAISING & ADMINISTRATION: $ 940,220
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 10%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 10%
TOTAL ASSETS: $ 178,702,911
CASH & SECURITIES: $ 124,329,120
NOTE:
Maddie’s Fund, a.k.a. the Duffield Family Foundation, is
endowed by PeopleSoft founders Dave & Cheryl Duffield. Dave Duffield
gave $37.5 million in 2002.
Maryland SPCA
TYPE: S
DONATED & EARNED INCOME: $ 913,659
EXPENDITURES: $ 2,002,660
PROGRAM SERVICE: $ 1,589,261
FUNDRAISING & ADMINISTRATION: $ 413,399
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 21%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 21%
TOTAL ASSETS: $ 13,003,480
TANGIBLE (DEPRECIABLE) ASSETS: $ 662,829
CASH & SECURITIES: $ 12,421,697
NOTE:
The Maryland SPCA distributed a “2002 financial report” to
members based on preliminary figures that compared to IRS Form 990
showed twice the operating deficit, only 68% of the administrative
expense, and only 39% of the fundraising expense.
Massachusetts SPCA
TYPE: AES
DONATED & EARNED INCOME: $ 37,021,031
EXPENDITURES: $ 44,229,077
PROGRAM SERVICE: $ 38,145,452
FUNDRAISING & ADMINISTRATION: $ 6,083,625
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 14%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 15%
TOTAL ASSETS: $ 74,672,798
TANGIBLE (DEPRECIABLE) ASSETS: $ 19,169,659
CASH & SECURITIES: $ 65,725,627
NOTE:
The Masschusetts SPCA took in $26,437,657 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 $4,996,233, income of $195,922, and spent $293,522 on programs.
The Alice Manning Trust had assets of $1,560,946, lost $38,455, and
spent $25,297 on programs. The Mary Mitchell Humane Fund had assets
of $5,478,490, lost $133,081, and spent $224,456 on programs. The
American Humane Education Society in 2001 had assets of $2,615,232,
income of $181,115, and spent $309,082 on programs. MSPCA chair
Robert Cummings is a partner in the law firm Nixon Peabody, to which
the MSPCA paid $237.828 in 2002.
Michigan Humane Society
TYPE: S
DONATED & EARNED INCOME: $ 9,481,622
EXPENDITURES: $ 9,182,966
PROGRAM SERVICE: $ 6,715,432
FUNDRAISING & ADMINISTRATION: $ 2,447,534
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 27%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 27%
TOTAL ASSETS: $ 11,106,516
TANGIBLE (DEPRECIABLE) ASSETS: $ 2,595,848
CASH & SECURITIES: $ 8,978,748

National Anti-Vivisection Society
TYPE: V
DONATED & EARNED INCOME: $ 1,780,768
EXPENDITURES: $ 2,810,328
PROGRAM SERVICE: $ 2,172,467
FUNDRAISING & ADMINISTRATION: $ 637,861
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 23%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 37%
TOTAL ASSETS: $ 4,290,852
TANGIBLE (DEPRECIABLE) ASSETS: $ 64,412
CASH & SECURITIES: $ 4,215,401
NOTE:
The National Anti-Vivisection Society in fiscal 2002 granted
$150,000 to the subsidiary International Foundation for Ethical
Research, $100,000 to the International Institute for Animal Law,
and $100,000 to Americans for Medical Advancement, founded by
antivivisection author Ray Greek, M.D.
National Audubon Society
TYPE: HIU
DONATED & EARNED INCOME: $ 63,385,619
EXPENDITURES: $ 71,177,686
PROGRAM SERVICE: $ 58,381,378
FUNDRAISING & ADMINISTRATION: $ 12,796,308
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 18%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 18%
TOTAL ASSETS: $ 167,714,055
TANGIBLE (DEPRECIABLE) ASSETS: $ 38,501,683
CASH & SECURITIES: $ 152,183,430

National Fish & Wildlife Foundation
TYPE: CH
DONATED & EARNED INCOME: $ 43,973,728
EXPENDITURES: $ 38,607,644
PROGRAM SERVICE: $ 35,910,176
FUNDRAISING & ADMINISTRATION: $ 2,697,468
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 7%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 7%
TOTAL ASSETS: $ 55,320,203
TANGIBLE (DEPRECIABLE) ASSETS: $ 381,046
CASH & SECURITIES: $ 66,204,561
NOTE:
The National Fish & Wildlife Foundation data is from fiscal
2001, their most recent filing. 70% of the NFWF income–$33.4
million–came from the U.S. government.
National Humane Education Society
TYPE: S
DONATED & EARNED INCOME: $ 4,253,867
EXPENDITURES: $ 4,436,404
PROGRAM SERVICE: $ 3,385,586
FUNDRAISING & ADMINISTRATION: $ 1,050,818
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 24%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 67%
TOTAL ASSETS: $ 4,022,977
TANGIBLE (DEPRECIABLE) ASSETS: $ 3,174,007
CASH & SECURITIES: $ 823,907
NOTE:
The National Humane Education Society allocated $471,766 to
the affiliated Peace Plantation, of Walton, New York, $426,030 to
the affiliated Briggs Animal Adoption Center in Charlestown, West
Virginia, and $131,920 to Greener Pastures Equine Sanctuary, an
affiliate in Chesapeake, Maryland.
National Wildlife Federation
TYPE: HIU
DONATED & EARNED INCOME: $ 66,415,288
EXPENDITURES: $ 110,750,496
PROGRAM SERVICE: $ 95,869,069
FUNDRAISING & ADMINISTRATION: $ 14,881,427
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 14%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 23%
TOTAL ASSETS: $ 16,296,383
TANGIBLE (DEPRECIABLE) ASSETS: $ 31,962,268
CASH & SECURITIES: $ 7,058,985
NOTE:
The National Wildlife Federation Endowment holds and invests
funds for the National Wildlife Federation, formed in 1936 as the
national umbrella for 48 state hunting clubs. The NWF chair, vice
chairs, and regional directors are elected by the state affiliate
representatives. The state affiliates are no longer all hunting
clubs, but NWF still supports hunting.
National Wildlife Federation Endowment
DONATED & EARNED INCOME: $ 5,908,769
EXPENDITURES: $ 4,710,193
PROGRAM SERVICE: $ 4,320,000
FUNDRAISING & ADMINISTRATION: $ 390,193
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 9%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 9%
TOTAL ASSETS: $ 64,311,339
TANGIBLE (DEPRECIABLE) ASSETS: $ 174,275
CASH & SECURITIES: $ 54,233,752
NOTE:
See National Wildlife Federation.

Natural Resources Defense Council
TYPE: HIU
DONATED & EARNED INCOME: $ 46,442,001
EXPENDITURES: $ 45,855,801
PROGRAM SERVICE: $ 36,684,641
FUNDRAISING & ADMINISTRATION: $ 9,171,160
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 20%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: unk
TOTAL ASSETS: (unavailable)
[Information from balance sheets supplied by the charity.] Nature Conservancy
TYPE: HIU
DONATED & EARNED INCOME: $ 943,421,223
EXPENDITURES: $ 632,518,625
PROGRAM SERVICE: $ 520,684,599
FUNDRAISING & ADMINISTRATION: $ 111,834,026
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 18%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 18%
TOTAL ASSETS: $2,932,018,144
TANGIBLE (DEPRECIABLE) ASSETS: $2,113,747,340
CASH & SECURITIES: $ 834,721,658
NOTE:
“A six-month inquiry into the Nature Conservancy by the U.S.
Senate Finance Committee has raised ‘new questions in a wide range of
areas,'” Washington Post staff writers Joe Stephens and David B.
Ottaway reported on November 10. “Committee investigators, who have
been looking into the charity’s management and real estate sales,
are now particularly interested in the ‘valuation of land donations
and the conservation-buyer program,'” Senate Finance Committee chair
Charles E. Grassley (R-Iowa) told Stephens and Ottaway. “The Senate
inquiry began,” Stephens and Ottaway continued, “after a Post
series in May 2003 reported on a wide range of Nature Conservancy
practices. Articles detailed how the charity had sold scenic
properties to its state trustees, who reaped large tax breaks.
Other stories disclosed that the charity engaged in
multi-million-dollar business deals with companies and their
executives while they sat on the charity’s governing board and
advisory council. The Conservancy responded by banning a range of
practices.”
Neighborhood Cats
TYPE: AES
DONATED & EARNED INCOME: $ 53,529
EXPENDITURES: $ 42,638
PROGRAM SERVICE: $ 36,464
FUNDRAISING & ADMINISTRATION: $ 6,174
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 15%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 15%
TOTAL ASSETS: $ 12,411
TANGIBLE (DEPRECIABLE) ASSETS: $ [none] CASH & SECURITIES: $ 12,411

New England Anti-Vivisection Society
TYPE: AEV
DONATED & EARNED INCOME: $ 648,555
EXPENDITURES: $ 779,088
PROGRAM SERVICE: $ 632,010
FUNDRAISING & ADMINISTRATION: $ 147,078
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 19%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 19%
TOTAL ASSETS: $ 5,941,611
TANGIBLE (DEPRECIABLE) ASSETS: $ 315,327
CASH & SECURITIES: $ 5,626,661

North Shore Animal League America
TYPE: S
DONATED & EARNED INCOME: $ 30,342,594
EXPENDITURES: $ 32,397,432
PROGRAM SERVICE: $ 21,586,126
FUNDRAISING & ADMINISTRATION: $ 10,811,306
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 33%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 49%
TOTAL ASSETS: $ 21,586,126
TANGIBLE (DEPRECIABLE) ASSETS: $ 11,851,646
CASH & SECURITIES: $ 18,443,960
NOTE:
The Pet Savers Foundation is a North Shore Animal League
America subsidiary, sponsoring Spay/USA and the Conference on
Homeless Animal Management and Policy. Pet Savers had an operating
loss of $175,502.
Oceana
TYPE: AE
DONATED & EARNED INCOME: $ 5,501,764
EXPENDITURES: $ 7,811,797
PROGRAM SERVICE: $ 3,737,326
FUNDRAISING & ADMINISTRATION: $ 4,074,471
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 52%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 52%
TOTAL ASSETS: $ 8,656,661
TANGIBLE (DEPRECIABLE) ASSETS: $ 1,585,995
CASH & SECURITIES: $ 825,595 36
NOTE:
Oceana was formed in 2000 by the Oak Foundation, Pew
Charitable Trusts, Rockefeller Brothers Fund, Surdna Foundation,
and Turner Foundation. In 2001 Oceana merged with the American
Oceans Campaign, started in 1997 by actor Ted Danson.
Oregon Humane Society
TYPE: S
DONATED & EARNED INCOME: $ 4,688,795
EXPENDITURES: $ 4,847,623
PROGRAM SERVICE: $ 4,103,248
FUNDRAISING & ADMINISTRATION: $ 744,375
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 15%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 15%
TOTAL ASSETS: $ 12,069,165
TANGIBLE (DEPRECIABLE) ASSETS: $ 7,783,813
CASH & SECURITIES: $ 3,874,295
NOTE:
The Oregon Humane Society filing of IRS Form 990 for fiscal
2002 and the OHS 2002 annual report offer different totals for every
line item. Both list an expenditure of more than $500,000 for
“Community awareness,” which the Form 990 “Statement of Functional
Expenses” terms a program expense. The Form 990 “Statement of
Program Accomplish-ments” makes no mention of it. Asked to explain,
OHS executive director Sharon Harman told ANIMAL PEOPLE, “The
purpose of this campaign was strictly public awareness to establish
OHS as an organization that cares deeply about animals, has an
awesome shelter and is a fun place to visit. No telemarketing, no
solicitation, no direct mail…At no time in any of the awareness
campaign materials was there an ask for $$.” According to Harman,
this amount was part of the $957,245 cost of “admissions by
appointment, pet enrichment program, pets for seniors program,”
which were presented together as a lump sum also including the value
of in-kind contributions.
Owens Foundation for Wildlife Conservation
DONATED & EARNED INCOME: $ 100,764
EXPENDITURES: $ 330,750
PROGRAM SERVICE: $ 278,852
FUNDRAISING & ADMINISTRATION: $ 51,898
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 16%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 16%
TOTAL ASSETS: $ 834,984
TANGIBLE (DEPRECIABLE) ASSETS: $ 16,874
CASH & SECURITIES: $ 589,666

Pasado’s Safe Haven
TYPE: S
DONATED & EARNED INCOME: $ 780,296
EXPENDITURES: $ 452,171
PROGRAM SERVICE: $ 379,132
FUNDRAISING & ADMINISTRATION: $ 73,039
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 16%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 18%
TOTAL ASSETS: $ 1,005,974
TANGIBLE (DEPRECIABLE) ASSETS: $ 387,641
CASH & SECURITIES: $ 612,166

People For Animals/Calcutta
TYPE: AES
DONATED & EARNED INCOME: $ 71,113
EXPENDITURES: $ 70,169
PROGRAM SERVICE: $ 54,347
FUNDRAISING & ADMINISTRATION: $ 15,822
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 23%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 23%
TOTAL ASSETS: $ 111,854
TANGIBLE (DEPRECIABLE) ASSETS: $ 106,921
CASH & SECURITIES: $ 4,933
NOTE:
PfA/New Delhi bears the administrative cost of supervising
the entire national network of PfA chapters and does much of the
fundraising for the entire network as well. Founded in 1984 by
Maneka Gandhi, who was minister of state in India for animal welfare
1998-2002, PfA is the only secular national animal welfare advocacy
group in India, other than the Animal Welfare Board of India, which
is a government body. PfA chapters are active in most Indian
cities. Among the major PfA projects are operating Animal Birth
Control clinics under AWBI guidelines, by contract with various
cities, managing dog pounds, promoting vegetarianism, inspecting
laboratories, protesting against cruel practices such as animal
sacrifice and snake-charming, and doing humane education. While
many Indian organizations run pinjarapoles (cow shelters) and oppose
cow slaughter, PfA urges the humane treatment of all animals, and
opposes the slaughter of any species.
People For Animals/New Delhi
TYPE: AES
DONATED & EARNED INCOME: $ 367,426
EXPENDITURES: $ 305,976
PROGRAM SERVICE: $ 202,411
FUNDRAISING & ADMINISTRATION: $ 103,565
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 34%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 34%
TOTAL ASSETS: $ 904,376
TANGIBLE (DEPRECIABLE) ASSETS: $ 131,163
CASH & SECURITIES: $ 691,365
[Information from balance sheets supplied by the charity.] NOTE:
See People for Animals/Calcutta.

PETA
TYPE: AER
DONATED & EARNED INCOME: $ 16,466,199
EXPENDITURES: $ 16,414,174
PROGRAM SERVICE: $ 13,741,587
FUNDRAISING & ADMINISTRATION: $ 2,672,587
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 16%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 31%
TOTAL ASSETS: $ 5,079,120
TANGIBLE (DEPRECIABLE) ASSETS: $ 602,844
CASH & SECURITIES: $ 3,690,686
NOTE:
See Foundation to Support Animal Protection and Physicians
Committee for Responsible Medicine.

Peregrine Fund
TYPE: SH
DONATED & EARNED INCOME: $ 5,257,734
EXPENDITURES: $ 8,830,201
PROGRAM SERVICE: $ 8,425,236
FUNDRAISING & ADMINISTRATION: $ 404,965
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 5%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 5%
TOTAL ASSETS: $ 14,704,201
TANGIBLE (DEPRECIABLE) ASSETS: $ 5,595,437
CASH & SECURITIES: $ 324,804
NOTE:
The Peregrine Fund received $1,072,217, 12% of total budget,
in government grants. The Peregrine Fund declared archives on
falconry, including medieval manuscripts, as an asset worth
$663,040.
Performing Animal Welfare Society
TYPE: AES
DONATED & EARNED INCOME: $ 1,608,683
EXPENDITURES: $ 1,967,353
PROGRAM SERVICE: $ 1,731,900
FUNDRAISING & ADMINISTRATION: $ 235,453
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 12%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 24%
TOTAL ASSETS: $ 3,556,887
TANGIBLE (DEPRECIABLE) ASSETS: $ 6,777,907
CASH & SECURITIES: $ 17,736
NOTE:
The Performing Animal Welfare Society at the end of 2002 owed
$2,317,946 in “mortgages and other notes payable,” plus $798,963 in
“accounts payable and accrued expenses,” and $82,918 in loans from
cofounders Pat Derby and Ed Stewart, and director Linda Faso. PAWS’
income fell 30% in 2002, reflecting the post-9/11 economic slump
that hit the entire charitable sector, while PAWS had already
irrevocably committed to developing a new 2,300-acre sanctuary.

Pet Adoption Fund
TYPE: S
DONATED & EARNED INCOME: $ 702,503
EXPENDITURES: $ 735,719
PROGRAM SERVICE: $ 523,143
FUNDRAISING & ADMINISTRATION: $ 212,575
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 29%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 29%
TOTAL ASSETS: $ 1,291,188
TANGIBLE (DEPRECIABLE) ASSETS: $ 171,890
CASH & SECURITIES: $ 1,077,798

PETsMART Charities
DONATED & EARNED INCOME: $ 11,976,473
EXPENDITURES: $ 11,083,551
PROGRAM SERVICE: $ 10,054,533
FUNDRAISING & ADMINISTRATION: $ 1,029,018
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 9%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 9%
TOTAL ASSETS: $ 7,215,975
TANGIBLE (DEPRECIABLE) ASSETS: $ 88,324
CASH & SECURITIES: $ 6,354,905
NOTE:
PETsMART Charities revenue included $5.4 million in customer
contributions, $1 million in employee contributions, $568,589 in
board and corporate contributions, $5,497 in vendor contributions,
and $5.5 million in rent, goods, and services. $1.4 million was
distributed in grants to nonprofit animal welfare organizations.
Pet Savers Foundation
TYPE: S
DONATED & EARNED INCOME: $ 689,458
EXPENDITURES: $ 865,000
PROGRAM SERVICE: $ 779,506
FUNDRAISING & ADMINISTRATION: $ 85,394
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 10%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 15%
TOTAL ASSETS: $ lost 182,525
TANGIBLE (DEPRECIABLE) ASSETS: $ 10,368
CASH & SECURITIES: $ 89,492
NOTE:
See North Shore Animal Welfare League America.

Pets In Need
TYPE: S
DONATED & EARNED INCOME: $ 1,194,201
EXPENDITURES: $ 1,706,835
PROGRAM SERVICE: $ 1,623,013
FUNDRAISING & ADMINISTRATION: $ 83,822
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 5%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 5%
TOTAL ASSETS: $ 2,522,970
TANGIBLE (DEPRECIABLE) ASSETS: $ 728,810
CASH & SECURITIES: $ 1,566,851

Physicians Committee for Responsible Medicine
TYPE: AEV
DONATED & EARNED INCOME: $ 3,218,671
EXPENDITURES: $ 2,667,912
PROGRAM SERVICE: $ 2,107,232
FUNDRAISING & ADMINISTRATION: $ 560,680
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 17%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 40%
TOTAL ASSETS: $ 887,109
TANGIBLE (DEPRECIABLE) ASSETS: $ 125,025
CASH & SECURITIES: $ 467,525
NOTE:
See PETA and Foundation to Support Animal Protection.

Primarily Primates
TYPE: S
DONATED & EARNED INCOME: $ 1,134,194
EXPENDITURES: $ 803,385
PROGRAM SERVICE: $ 524,767
FUNDRAISING & ADMINISTRATION: $ 278,618
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 35%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 35%
TOTAL ASSETS: $ 2,661,835
TANGIBLE (DEPRECIABLE) ASSETS: $ 2,414,036
CASH & SECURITIES: $ 254,468

ProFauna Indonesia
TYPE: AES
DONATED & EARNED INCOME: $ 206,692
EXPENDITURES: $ 162,462
PROGRAM SERVICE: $ 112,856
FUNDRAISING & ADMINISTRATION: $ 49,606
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 31%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 31%
TOTAL ASSETS: (unavailable)
[Information from balance sheets supplied by the charity.]

Progressive Animal Welfare Society (WA)
TYPE: S
DONATED & EARNED INCOME: $ 2,344,471
EXPENDITURES: $ 3,090,456
PROGRAM SERVICE: $ 2,416,506
FUNDRAISING & ADMINISTRATION: $ 673,950
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 22%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 22%
TOTAL ASSETS: $ 3,323,271
TANGIBLE (DEPRECIABLE) ASSETS: $ 1,086,260
CASH & SECURITIES: $ 404,292
NOTE:
The Progressive Animal Welfare Society income and expense
data is from 2002 Year in Review, published by PAWS, and appears to
be the most recent available. The asset data is from a slightly
older IRS Form 990.
Rainforest Reptile Refuge
TYPE: S
DONATED & EARNED INCOME: $ 75,094
EXPENDITURES: $ 85,460
PROGRAM SERVICE: $ 77,890
FUNDRAISING & ADMINISTRATION: $ 7,570
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 9%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 9%
TOTAL ASSETS: $ 45,927
TANGIBLE (DEPRECIABLE) ASSETS: $ 32,563
CASH & SECURITIES: $ 11,507
[Information from balance sheets supplied by the charity.]

Return to Freedom
TYPE: S
DONATED & EARNED INCOME: $ 564,428
EXPENDITURES: $ 546,768
PROGRAM SERVICE: $ 213,481
FUNDRAISING & ADMINISTRATION: $ 333,287
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 61%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 49%
TOTAL ASSETS: $ lost 126,623
TANGIBLE (DEPRECIABLE) ASSETS: $ 29,347
CASH & SECURITIES: $ 34,070
NOTE:
Return to Freedom, also called the American Wild Horse
Sanctuary, paid $151,185 in fundraising fees.
Richmond SPCA
TYPE: S
DONATED & EARNED INCOME: $ 3,412,423
EXPENDITURES: $ 1,808,765
PROGRAM SERVICE: $ 913,945
FUNDRAISING & ADMINISTRATION: $ 894,820
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 49%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 49%
TOTAL ASSETS: $ 20,107,543
TANGIBLE (DEPRECIABLE) ASSETS: $ 7,773,633
CASH & SECURITIES: $ 17,021,427
NOTE:
The Richmond SPCA built a $7 million shelter in 2002. Much
of the sum shown as cash and investments will appear next year as
tangible assets. Fundraising for the new shelter came to 64% of
Richmond SPCA fundraising costs and returned 38% of the revenue.
Without the capital campaign, the Richmond SPCA spent only the U.S.
average 28% of budget on fundraising and administration.

San Francisco SPCA
TYPE: SAE
DONATED & EARNED INCOME: $ 10,667,870
EXPENDITURES: $ 13,189,339
PROGRAM SERVICE: $ 9,903,938
FUNDRAISING & ADMINISTRATION: $ 3,285,401
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 25%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 25%
TOTAL ASSETS: $ 46,783,040
TANGIBLE (DEPRECIABLE) ASSETS: $ 17,416,657
CASH & SECURITIES: $ 21,328,006

Sea Shepherd Conservation Society
TYPE: AE
DONATED & EARNED INCOME: $ 1,130,239
EXPENDITURES: $ 1,096,844
PROGRAM SERVICE: $ 971,320
FUNDRAISING & ADMINISTRATION: $ 125,525
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 11%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 11%
TOTAL ASSETS: $ 3,229,069
TANGIBLE (DEPRECIABLE) ASSETS: $ 557,210
$ 54,484

SHARK
TYPE: AE
DONATED & EARNED INCOME: $ 175,675
EXPENDITURES: $ 152,176
PROGRAM SERVICE: $ 121,078
FUNDRAISING & ADMINISTRATION: $ 32,098
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 21%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 21%
TOTAL ASSETS: $ 94,984
TANGIBLE (DEPRECIABLE) ASSETS: $ 105,221
CASH & SECURITIES: $ 30,970

Sierra Club
TYPE: AE
DONATED & EARNED INCOME: $ 18,742,493
EXPENDITURES: $ 42,656,970
PROGRAM SERVICE: $ 39,272,008
FUNDRAISING & ADMINISTRATION: $ 3,384,962
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 8%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 8%
TOTAL ASSETS: $ 96,710,044
TANGIBLE (DEPRECIABLE) ASSETS: $ 574,047
CASH & SECURITIES: $ 94,575,427

SUPRESS/The Nature of Wellness
TYPE: AEV
DONATED & EARNED INCOME: $ 67,871
EXPENDITURES: $ 123,521
PROGRAM SERVICE: $ 88,705
FUNDRAISING & ADMINISTRATION: $ 34,816
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 28%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 28%
TOTAL ASSETS: $ 28,613
TANGIBLE (DEPRECIABLE) ASSETS: $ 8,098
CASH & SECURITIES: $ 13,011

The Association of Sanctuaries
TYPE: S
DONATED & EARNED INCOME: $ 85,975
EXPENDITURES: $ 98,902
PROGRAM SERVICE: $ 92,902
FUNDRAISING & ADMINISTRATION: $ 6,000
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 6%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 6%
TOTAL ASSETS: $ 59,527
TANGIBLE (DEPRECIABLE) ASSETS: $ (none)
CASH & SECURITIES: $ 59,527

Tiger Creek
TYPE: S
DONATED & EARNED INCOME: $ 516,932
EXPENDITURES: $ 514,194
PROGRAM SERVICE: $ 317,294
FUNDRAISING & ADMINISTRATION: $ 196,900
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 38%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 76%
TOTAL ASSETS: $ 49,149
TANGIBLE (DEPRECIABLE) ASSETS: $ 151,647
CASH & SECURITIES: $ 4,936
NOTE:
See Lifesavers Wild Horse Rescue.

Tiger Haven
TYPE: S
DONATED & EARNED INCOME: $ 2,422,755
EXPENDITURES: $ 1,934,205
PROGRAM SERVICE: $ 502,843
FUNDRAISING & ADMINISTRATION: $ 1,431,361
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 74%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 74%
TOTAL ASSETS: $ 1,768,812
TANGIBLE (DEPRECIABLE) ASSETS: $ 675,848
CASH & SECURITIES: $ 1,092,675
NOTE:
See Lifesavers Wild Horse Rescue.

Tony LaRussa’s Animal Rescue Foundation (CA)
TYPE: S
DONATED & EARNED INCOME: $ 4,619,010
EXPENDITURES: $ 3,912,324
PROGRAM SERVICE: $ 1,305,440
FUNDRAISING & ADMINISTRATION: $ 2,606,884
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 66%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 66%
TOTAL ASSETS: $ 8,348,442
TANGIBLE (DEPRECIABLE) ASSETS: $ 3,203,330
CASH & SECURITIES: $ 2,118,541

Turpentine Creek Foundation
TYPE: S
DONATED & EARNED INCOME: $ 392,747
EXPENDITURES: $ 505,995
PROGRAM SERVICE: $ 505,995
FUNDRAISING & ADMINISTRATION: (declared none)
% FUNDRAISING & ADMINISTRATION, AS DECLARED:
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 24%
TOTAL ASSETS: $ 507,472
TANGIBLE (DEPRECIABLE) ASSETS: $ 800,725
CASH & SECURITIES: $ 2,140
NOTE:
The Turpentine Creek Wildlife Refuge claimed as program cost
$95,264 for items usually listed as fundraising and
administration–and $622 in “wedding expenses.” Housing about 120
exotic cats in Eureka Springs, Arkansas, Turpentine Creek raised
enough money in July 2003 to avoid being sold at auction due to
unpaid property taxes, 1998-2001, but as of December 2003 was still
struggling to make further payments, according to the refuge web
site. (See also Compensation note LL, page 20.)
United Animal Nations
TYPE: AE
DONATED & EARNED INCOME: $ 1,062,053
EXPENDITURES: $ 985,824
PROGRAM SERVICE: $ 735,752
FUNDRAISING & ADMINISTRATION: $ 250,072
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 25%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 35%
TOTAL ASSETS: $ 534,493
TANGIBLE (DEPRECIABLE) ASSETS: $ 40,925
CASH & SECURITIES: $ 563,068

United Poultry Concerns
TYPE: AE
DONATED & EARNED INCOME: $ 93,153
EXPENDITURES: $ 118,741
PROGRAM SERVICE: $ 86,807
FUNDRAISING & ADMINISTRATION: $ 31,934
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 27%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 27%
TOTAL ASSETS: $ 188,002
TANGIBLE (DEPRECIABLE) ASSETS: $ 96,815
CASH & SECURITIES: $ 83,583

Utopia Animal Rescue Ranch
TYPE: S
DONATED & EARNED INCOME: $ 95,637
EXPENDITURES: $ 145,631
PROGRAM SERVICE: $ 118,872
FUNDRAISING & ADMINISTRATION: $ 26,759
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 18%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 18%
TOTAL ASSETS: $ 27,988
TANGIBLE (DEPRECIABLE) ASSETS: $ 19,405
CASH & SECURITIES: $ 14,214
NOTE:
The Utopia Animal Rescue Ranch netted $62,262 from a
vegetarian luncheon benefit attended by First Lady Laura Bush. The
luncheon cost $2,738 to present.
Vegan Outreach
TYPE: AE
DONATED & EARNED INCOME: $ 212,582
EXPENDITURES: $ 194,085
PROGRAM SERVICE: $ 177,913
FUNDRAISING & ADMINISTRATION: $ 16,172
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 8%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 8%
TOTAL ASSETS: $ 36,481
TANGIBLE (DEPRECIABLE) ASSETS: $ 9,827
CASH & SECURITIES: $ > 23,709
[Information from balance sheets supplied by the charity.]

Water Keeper Alliance
TYPE: AE
DONATED & EARNED INCOME: $ 1,230,796
EXPENDITURES: $ 1,287,568
PROGRAM SERVICE: $ 919,639
FUNDRAISING & ADMINISTRATION: $ 367,849
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 29%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 39%
TOTAL ASSETS: $ 245,867
TANGIBLE (DEPRECIABLE) ASSETS: $ 100,213
CASH & SECURITIES: $ 9,699

Wild Burro Rescue
TYPE: S
DONATED & EARNED INCOME: $ 176,799
EXPENDITURES: $ 133,425
PROGRAM SERVICE: $ 101,786
FUNDRAISING & ADMINISTRATION: $ 31,639
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 24%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 24%
TOTAL ASSETS: $ 389,216
TANGIBLE (DEPRECIABLE) ASSETS: $ 84,385
CASH & SECURITIES: $ 84,385

Wilderness Society
TYPE: AEH
DONATED & EARNED INCOME: $ 18,143,307
EXPENDITURES: $ 20,589,553
PROGRAM SERVICE: $ 14,676,853
FUNDRAISING & ADMINISTRATION: $ 5,912,670
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 29%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 48%
TOTAL ASSETS: $ 22,256,530
TANGIBLE (DEPRECIABLE) ASSETS: $ 3,074,120
CASH & SECURITIES: $ 9,547,558
[Information from balance sheets supplied by the charity.]

Wildlife Conservation Society
TYPE: AES
DONATED & EARNED INCOME: $ 102,271,637
EXPENDITURES: $ 128,154,925
PROGRAM SERVICE: $ 111.138,745
FUNDRAISING & ADMINISTRATION: $ 17,045,280
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 13%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 13%
TOTAL ASSETS: $ 550,070,491
TANGIBLE (DEPRECIABLE) ASSETS: $ 144,291,205
CASH & SECURITIES: $ 360,594,372
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 $27
million on non-zoo programs.
Wildlife Waystation
TYPE: S
DONATED & EARNED INCOME: $ 3,237,896
EXPENDITURES: $ 3,155,107
PROGRAM SERVICE: $ 2,393,462
FUNDRAISING & ADMINISTRATION: $ 761,645
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 24%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: unk
TOTAL ASSETS: $ 1,573,854
TANGIBLE (DEPRECIABLE) ASSETS: $ 1,612,587
CASH & SECURITIES: $ 1,041,627
NOTE:
See Lifesavers Wild Horse Rescue.

Wisconsin Humane Society
TYPE: S
DONATED & EARNED INCOME: $ 2,987,282
EXPENDITURES: $ 4,275,414
PROGRAM SERVICE: $ 3,573,212
FUNDRAISING & ADMINISTRATION: $ 702,202
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 16%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 16%
TOTAL ASSETS: $ 10,084,730
TANGIBLE (DEPRECIABLE) ASSETS: $ 7,287,434
CASH & SECURITIES: $ 7,220,988

Wolf Haven International
TYPE: S
DONATED & EARNED INCOME: $ 483,352
EXPENDITURES: $ 629.376
PROGRAM SERVICE: $ 444,444
FUNDRAISING & ADMINISTRATION: $ 184,932
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 29%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 29%
TOTAL ASSETS: $ 1,266,026
TANGIBLE (DEPRECIABLE) ASSETS: $ 482,124
CASH & SECURITIES: $ 560,123

WSPA
AES
DONATED & EARNED INCOME: $ 1,651,205
EXPENDITURES: $ 2,729,260
PROGRAM SERVICE: $ 2,135,609
FUNDRAISING & ADMINISTRATION: $ 593,651
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 22%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 22%
TOTAL ASSETS: $ 2,022,769
TANGIBLE (DEPRECIABLE) ASSETS: $ 89,264
CASH & SECURITIES: $ 2,238,877

World Wildlife Fund (USA)
TYPE: HIU
DONATED & EARNED INCOME: $ 91,410,678
EXPENDITURES: $ 102,482,830
PROGRAM SERVICE: $ 83,904,628
FUNDRAISING & ADMINISTRATION: $ 18,578,202
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 19%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 30%
TOTAL ASSETS: $ 134,106,597
TANGIBLE (DEPRECIABLE) ASSETS: $ 35,518,711
CASH & SECURITIES: $ 131,041,007
NOTE:
The World Wildlife Fund 2002 Annual Report: Financial
Overview claimed that “WWF ended fiscal year 2002 with operating
revenues of $117.8 million… spent a total of $99 million to protect
wildlife and wild places…Expenditures on field and policy programs
totaled over $67.2 million….Another $31.8 million funded
conservation education…Supporting services expenses for finance,
administration, and fundraising were $19.4 million.” None of these
figures match Form 990.
Youth for Conservation (Kenya)
TYPE: AE
DONATED & EARNED INCOME: $ 33,805
EXPENDITURES: $ 26,850
PROGRAM SERVICE: $ 21,391
FUNDRAISING & ADMINISTRATION: $ 5,071
% FUNDRAISING & ADMINISTRATION, AS DECLARED: 19%
% FUNDRAISING & ADMINISTRATION, OUR ANALYSIS: 19%
TOTAL ASSETS: $ 10,737
TANGIBLE (DEPRECIABLE) ASSETS: $ 3,509
CASH & SECURITIES: $ 7,078
[Information from balance sheets supplied by the charity.] Please note: data on British charities will be reported in spring
2004, when <www.guidestar.org> expects to post more recent balance
sheets than are now accessible from public sources.