Budgets, Programs, Overhead & Assets – 160 animal protection charities (Part 1)

December 1, 2004 Dylan Forest Leave a comment

From ANIMAL PEOPLE, December 2004:

Budgets, Programs, Overhead & Assets – 160 animal protection charities

African Wildlife Foundation
TYPE: HIU
GIVEN/EARNED: $ 13,064,298
BUDGET: $ 12,248,819
PROGRAMS: $ 9,709,892
OVERHEAD: $ 2,538,927
DECLARED OVERHEAD: 21%
ADJUSTED OVERHEAD: 24%
NET ASSETS: $ 8,700,400
TANGIBLE ASSETS: $ 92,554
FUNDS/INVESTMENTS: $ 6,975,323

NOTE: 53% of African Wildlife Foundation funding was from government grants.

Alley Cat Allies
TYPE: AE
GIVEN/EARNED: $ 2,360,545
BUDGET: $ 2,034,223
PROGRAMS: $ 1,584,397
OVERHEAD: $ 449,826
DECLARED OVERHEAD: 22%
ADJUSTED OVERHEAD: 52%
NET ASSETS: $ 1,399,689
TANGIBLE ASSETS: $ 74,629
FUNDS/INVESTMENTS: $ 1,069,330

American Anti-Vivisection Society
TYPE: AEV
GIVEN/EARNED: $ 2,937,759
BUDGET: $ 1,377,753
PROGRAMS: $ 1,075,578
OVERHEAD: $ 302,175
DECLARED OVERHEAD: 22%
ADJUSTED OVERHEAD: 22%
NET ASSETS: $ 16,082,609
TANGIBLE ASSETS: $ 46,357
FUNDS/INVESTMENTS: $ 12,794,088

American Bird Conservancy
TYPE: AEI
GIVEN/EARNED: $ 2,851,849
BUDGET: $ 2,457,902
PROGRAMS: $ 2,069,568
OVERHEAD: $ 388,334
DECLARED OVERHEAD: 16%
ADJUSTED OVERHEAD: 16%
NET ASSETS: $ 2,009,516
TANGIBLE ASSETS: $ 23,784
FUNDS/INVESTMENTS: $ 1,566,311

NOTE: 32% of American Bird Conservancy budget was from government grants.

American Horse Protection Association
TYPE: AE
GIVEN/EARNED: $ 173,763
BUDGET: $ 227,063
PROGRAMS: $ 174,298
OVERHEAD: $ 52,765
DECLARED OVERHEAD: 23%
ADJUSTED OVERHEAD: 23%
NET ASSETS: $ 812,086
TANGIBLE ASSETS: $ 246
FUNDS/INVESTMENTS: $ 724,541

American Humane Association
TYPE: AEW
GIVEN/EARNED: $ 8,558,927
BUDGET: $ 10,366,805
PROGRAMS: $ 8,405,154
OVERHEAD: $ 1,961,651
DECLARED OVERHEAD: 26%
ADJUSTED OVERHEAD: 26%
NET ASSETS: $ 7,841,291
TANGIBLE ASSETS : $ 2,441,628
FUNDS/INVESTMENTS: $ 1,505,160

NOTE: Founded in 1876, American Humane has had separate animal and
child protection divisions since 1878. In 2003 American Humane
allocated 34% of budget to child protection, 66% to animal
protection.

American SPCA
TYPE: AES
GIVEN/EARNED: $ 43,664,232
BUDGET: $ 42,965,564
PROGRAMS: $ 33,513,507
OVERHEAD: $ 9,451,967
DECLARED OVERHEAD: 22%
ADJUSTED OVERHEAD: 31%
NET ASSETS: $ 64,693,475
TANGIBLE ASSETS: $ 19,058,337
FUNDS/INVESTMENTS: $ 38,055,631

NOTE: American SPCA assets include $13.5 million in “beneficial
interests in perpetual trusts held by others.” The ASPCA in 2003
distributed $1.2 million among approximately 200 other animal
charities.

Animal Legal Defense Fund
TYPE: AL
GIVEN/EARNED: $ 2,979,415
BUDGET: $ 3,120,780
PROGRAMS: $ 2,462,761
OVERHEAD: $ 658,019
DECLARED OVERHEAD: 21%
ADJUSTED OVERHEAD: 57%
NET ASSETS: $ 2,763,306
TANGIBLE ASSETS: $ 28,902
FUNDS/INVESTMENTS: $ 2,709,865

ANIMAL PEOPLE
TYPE: P
GIVEN/EARNED: $ 324,305
BUDGET: $ 394,563
PROGRAMS: $ 225,226
OVERHEAD: $ 169,337
DECLARED OVERHEAD: 43%
ADJUSTED OVERHEAD: 24%
NET ASSETS: $ 25,087
TANGIBLE ASSETS: $ 29,756
FUNDS/INVESTMENTS: $ 21,298

NOTE: ANIMAL PEOPLE overhead expenditures in 2003 included $99,848
in legal fees incurred in defending against a series of motions filed
against ANIMAL PEOPLE since July 2002 by fund-raising counsel Bruce
Eberle and Fund Raising Strategies Inc., one of several firms
involved in nonprofit fundraising that Eberle owns or controls. The
last of these motions was denied on December 19, 2003. The case is
now closed, and the time for filing appeals has expired. [See
subheading “Represented by Bruce Eberle,” for particulars about
animal charities that the Eberle firms have represented.]

Animal Protection Institute
TYPE: AE
GIVEN/EARNED: $ 1,556.702
BUDGET: $ 2,150,103
PROGRAMS: $ 1,617,381
OVERHEAD: $ 532,722
DECLARED OVERHEAD: 22%
ADJUSTED OVERHEAD: 35%
NET ASSETS: $ 2,566,674
TANGIBLE ASSETS: $ 1,136,854
FUNDS/INVESTMENTS: $ 1,499,298

Animal Rescue League/Boston
TYPE: S
GIVEN/EARNED: $ 6,855,641
BUDGET: $ 9,063,167
PROGRAMS: $ 7,283,079
OVERHEAD: $ 1,780,088
DECLARED OVERHEAD: 20%
ADJUSTED OVERHEAD: 20%
NET ASSETS: $ 95,220,677
TANGIBLE ASSETS: $ 11,260,673
FUNDS/INVESTMENTS: $ 71,568,290

Animal Rescue Branch (China)
TYPE: SA
GIVEN/EARNED: $ 7,847
BUDGET: $ 50,608
PROGRAMS: $ 43,889
OVERHEAD: $ 6,719
DECLARED OVERHEAD: 13%
NET ASSETS: $ 20,024
TANGIBLE ASSETS: $ 19,782
FUNDS/INVESTMENTS: $ 242

NOTE: The Animal Rescue Branch owed $35,109 in accounts payable as
of March 2004, when–because ANIMAL PEOPLE asked–senior volunteers
learned how severe the ARB cash flow crisis had become since it
relocated from inner Beijing to the northern edge of the city. A
veterinary clinic at the old site, expropriated without compensation
due to planned freeway construction, had raised the income that
sustained the ARB shelter. Only eight dogs were rehomed during the
first year after the move. The ARB founder was reluctant to seek
outside help as an apparent legacy of the Cultural Revolution, when
charitable fund-raising was persecuted as “parasitism.” The
volunteers began emergency fundraising. In November 2004 the ARB
again relocated.

Animal Sanctuary of U.S.
TYPE: S
GIVEN/EARNED: $ 810,314
BUDGET: $ 926,967
PROGRAMS: $ 813,407
OVERHEAD: $ 113,560
DECLARED OVERHEAD: 14%
ADJUSTED OVERHEAD: 14%
NET ASSETS: $ 1,088,682
TANGIBLE ASSETS: $ 1,340,256
FUNDS/INVESTMENTS: $ 9,361

NOTE: The Animal Sanctuary of the U.S. was formerly called Wild
Animal Orphanage.

Animal Trackers (Canada)
TYPE: S
GIVEN/EARNED: $ 84,003
BUDGET: $ 128,536
PROGRAMS: $ 110,297
OVERHEAD: $ 18,239
DECLARED OVERHEAD: 14%
(not available)

Animal Welfare Institute
TYPE: AEW
GIVEN/EARNED: $ 1,781,713
BUDGET: $ 1,169,280
PROGRAMS: $ 989,124
OVERHEAD: $ 180,156
DECLARED OVERHEAD: 15%
ADJUSTED OVERHEAD: 15%
NET ASSETS: $ 3,090,519
TANGIBLE ASSETS: $ 730,742
FUNDS/INVESTMENTS: $ 2,722,586

Animals Asia Foundation
TYPE: AES
GIVEN/EARNED: $ 68,168
BUDGET: $ 64,369
PROGRAMS: [not possible to determine] OVERHEAD: [not possible to determine] NET ASSETS: $ 64,271
TANGIBLE ASSETS: $ 1,968
FUNDS/INVESTMENTS: $ 111,261

NOTE: The Animals Asia Foundation branch in the U.S. raises funds on
behalf of the Animals Asia Foundation of Hong Kong, which operates
the China Bear Rescue Project in China, Dr. Dog projects in Hong
Kong, mainland China, the Philippines, and Vietnam, and has a
variety of other pro-animal programs. Form 990EZ, filed in the
U.S., shows only the U.S.-based activity.

Associated Humane Societies
TYPE: S
GIVEN/EARNED: $ 5,192,341
BUDGET: $ 7,244,709
PROGRAMS: $ 4,747,826
OVERHEAD: $ 2,496,883
DECLARED OVERHEAD: 35%
ADJUSTED OVERHEAD: 35%
NET ASSETS: $ 13,377,397
TANGIBLE ASSETS: $ 3,224,682
FUNDS/INVESTMENTS: $ 9,391,173

Association for Small Animal Protection (China)
TYPE: S
GIVEN/EARNED: $ 142,177
BUDGET: $ 120,074
PROGRAMS: $ 96,344
OVERHEAD: $ 18,804
DECLARED OVERHEAD: 20%
NET ASSETS: $ 30,000
TANGIBLE ASSETS: $ 5,668
FUNDS/INVESTMENTS: $ 24,333

Association of Veterinarians for Animal Rights
GIVEN/EARNED: $ 325,270
BUDGET: $ 213,639
PROGRAMS: $ 165,679
OVERHEAD: $ 47,960
DECLARED OVERHEAD: 23%
ADJUSTED OVERHEAD: 23%
NET ASSETS: $ 254,936
TANGIBLE ASSETS: $ 1,190
FUNDS/INVESTMENTS: $ 260,843

NOTE: The same AVAR data was in the December 2003 edition of “Who
gets the money?” GuideStar does not have a newer Form 990.

Atlanta Humane Society/SPCA
TYPE: S
GIVEN/EARNED: $ 3,827,542
BUDGET: $ 4,049,919
PROGRAMS: $ 2,885,087
OVERHEAD: $ 1,165,832
DECLARED OVERHEAD: 29%
ADJUSTED OVERHEAD: 29%
NET ASSETS: $ 22,740,997
TANGIBLE ASSETS: $ 4,429,561
FUNDS/INVESTMENTS: $ 14,732,533

Bat Conservation International
TYPE: AE
GIVEN/EARNED: $ 2,112,810
BUDGET: $ 2,676,490
PROGRAMS: $ 2,254,662
OVERHEAD: $ 421,828
DECLARED OVERHEAD: 16%
ADJUSTED OVERHEAD 27%
NET ASSETS: $ 3,291,845
TANGIBLE ASSETS: $ 1,894,315
FUNDS/INVESTMENTS: $ 1,360,738

NOTE: An affiliate, the Bat Conservation International Foundation,
holds assets of $565,411.

Best Friends Animal Society
TYPE: SP
GIVEN/EARNED: $ 19,227,570
BUDGET: $ 16,579,843
PROGRAMS: $ 12,607,664
OVERHEAD: $ 3,972,179
DECLARED OVERHEAD: 24%
ADJUSTED OVERHEAD: 24%
NET ASSETS: $ 23,415,834
TANGIBLE ASSETS: $ 24,271,610
FUNDS/INVESTMENTS: $ 8,983,039

Big Cat Rescue
TYPE: S
GIVEN/EARNED: $ 688,571
BUDGET: $ 402,114
PROGRAMS: $ 361,755
OVERHEAD: $ 40,359
DECLARED OVERHEAD: 10%
ADJUSTED OVERHEAD: 17%
NET ASSETS: $ 1,142,039
TANGIBLE ASSETS: $ 449,570
FUNDS/INVESTMENTS: $ 268,127

NOTE: Big Cat Rescue was formerly called Wildlife On Easy Street.

Bide-A-Wee Home Association
TYPE: S
GIVEN/EARNED: $ 9,219,199
BUDGET: $ 9,674,092
PROGRAMS: $ 7,431,023
OVERHEAD: $ 2,243,069
DECLARED OVERHEAD: 23%
ADJUSTED OVERHEAD: 23%
NET ASSETS: $ 25,500,221
TANGIBLE ASSETS: $ 9,546,857
FUNDS/INVESTMENTS: $ 14,409,476

Blue Cross of Hyderabad (India)
TYPE: S
GIVEN/EARNED: $ 81,830
BUDGET: $ 81,978
PROGRAMS: $ 66,878
OVERHEAD: $ 15,100
DECLARED OVERHEAD: 18%
NET ASSETS: $ 13,850
TANGIBLE ASSETS: $ 12,855
FUNDS/INVESTMENTS: $ 22,258

Blue Cross of India
TYPE: S
GIVEN/EARNED: $ 239,870
BUDGET: $ 268,539
PROGRAMS: $ 214,478
OVERHEAD: $ 54,061
DECLARED OVERHEAD: 20%
NET ASSETS: $ 262,545
TANGIBLE ASSETS: (not available)
FUNDS/INVESTMENTS: (not available)

Bombay SPCA
TYPE: S
GIVEN/EARNED: $ 328,932
BUDGET: $ 404,070
(current breakdown unavailable)
NET ASSETS: $ 864,429
TANGIBLE ASSETS: $ 169,955
FUNDS/INVESTMENTS: $ 686,146

Brooke Fund for Animals
TYPE: S
GIVEN/EARNED: $ 8,253,300
BUDGET: $ 9,195,933
PROGRAMS: $ 5,425,600
OVERHEAD: $ 3,770,333
DECLARED OVERHEAD: 41%
ADJUSTED OVERHEAD: 41%
NET ASSETS: $ 14,585,510
TANGIBLE ASSETS: not available
FUNDS/INVESTMENTS: $ 11,931,600

NOTE: The Brooke Fund for Animals, formerly the Brooke Hospital for
Animals, has equine clinics in Afghanistan, Egypt, Ethiopia,
Jordan, India, and Pakistan.

Cedarhill Animal Sanctuary
TYPE: S
GIVEN/EARNED: $ 337,886
BUDGET: $ 321,841
PROGRAMS: $ 267,871
OVERHEAD: $ 53,980
DECLARED OVERHEAD: 17%
ADJUSTED OVERHEAD: 17%
NET ASSETS: $ 87,936
TANGIBLE ASSETS: $ 354,954
FUNDS/INVESTMENTS: $ 2,912

CETA/Leo Tolstoy (Ukraine)
TYPE: AES
GIVEN/EARNED: $ 11,630
BUDGET: $ 27,000
PROGRAMS: $ 21,000
OVERHEAD: $ 6,000
DECLARED OVERHEAD: 22%
NET ASSETS: $ 50,000
TANGIBLE ASSETS: $ 40,000
FUNDS/INVESTMENTS: $ 1,300

Compassion in World Farming
TYPE: AE
GIVEN/EARNED: $ 2,325,780
BUDGET: $ 2,912,256
PROGRAMS: $ 1,747,354
OVERHEAD: $ 1,164,902
DECLARED OVERHEAD: 40%
ADJUSTED OVERHEAD: 40%
(not available)

Compassion Over Killing
TYPE: AE
GIVEN/EARNED: $ 158,392
BUDGET: $ 139,935
PROGRAMS: $ 134,570
OVERHEAD: $ 5,365
DECLARED OVERHEAD: 4%
ADJUSTED OVERHEAD: 4%
NET ASSETS: $ 75,420
TANGIBLE ASSETS: $ (none)
FUNDS/INVESTMENTS: $ 45,962

Compassionate Crusaders/Calcutta
GIVEN/EARNED: $ 39,881
BUDGET: $ 42,845
PROGRAMS: $ 36,526
OVERHEAD: $ 6,319
DECLARED OVERHEAD: 15%
NET ASSETS: $ 68,256
TANGIBLE ASSETS: $ 62,165
FUNDS/INVESTMENTS: $ 6,092

Compassion Unlimited Plus Action
TYPE: S
GIVEN/EARNED: $ 171,971
BUDGET: $ 155,670
PROGRAMS: $ 144,910
OVERHEAD: $ 10,760
DECLARED OVERHEAD: 7%
NET ASSETS: $ 413,271
TANGIBLE ASSETS: $ 216,891
FUNDS/INVESTMENTS: $ 71,642

Connecticut Humane Society
TYPE: S
GIVEN/EARNED: $ 1,862,158
BUDGET: $ 3,886,969
PROGRAMS: $ 3,425,405
OVERHEAD: $ 461,564
DECLARED OVERHEAD: 12%
ADJUSTED OVERHEAD: 12%
NET ASSETS: $ 53,998,141
TANGIBLE ASSETS: $ 5,364,548
FUNDS/INVESTMENTS: $ 34,559,000

Conservation Fund
TYPE: CIU
GIVEN/EARNED: $ 104,519,416
BUDGET: $ 45,659,225
PROGRAMS: $ 42,994,353
OVERHEAD: $ 2,664,872
DECLARED OVERHEAD: 6%
ADJUSTED OVERHEAD: 6%
NET ASSETS: $ 253,921,574
TANGIBLE ASSETS: $ 222,065,335
FUNDS/INVESTMENTS: $ 36,897,496

Conservation International
TYPE: CEU
GIVEN/EARNED: $ 42,581,935
BUDGET: $ 83,701,035
PROGRAMS: $ 71,562,355
OVERHEAD: $ 12,138,680
DECLARED OVERHEAD: 15%
ADJUSTED OVERHEAD: 15%
NET ASSETS: $ 240,060,608
TANGIBLE ASSETS: $ 3,725,260
FUNDS/INVESTMENTS: $ 58,574,198

NOTE: Conservation International assets include $260,824,153 in
grants receivable.

Dallas SPCA/SPCA of Texas
TYPE: S
GIVEN/EARNED: $ 7,673,332
BUDGET: $ 5,907,488
PROGRAMS: $ 3,934,421
OVERHEAD: $ 1,973,067
DECLARED OVERHEAD: 33%
ADJUSTED OVERHEAD: 33%
NET ASSETS: $ 7,137,514
TANGIBLE ASSETS: $ 6,858,851
FUNDS/INVESTMENTS: $ 3,099,041

Defenders of Animal Rights
TYPE: S
GIVEN/EARNED: $ 833,836
BUDGET: $ 622,081
PROGRAMS: $ 545,964
OVERHEAD: $ 76,117
DECLARED OVERHEAD: 12%
ADJUSTED OVERHEAD: 28%
NET ASSETS: $ 2,287,668
TANGIBLE ASSETS: $ 1,345,192
FUNDS/INVESTMENTS: $ 1,207,36O

Defenders of Wildlife
TYPE: AEH
GIVEN/EARNED: $ 20,181,194
BUDGET: $ 22,627,527
PROGRAMS: $ 17,022,394
OVERHEAD: $ 5,605,133
DECLARED OVERHEAD: 25%
ADJUSTED OVERHEAD: 59%
NET ASSETS: $ 16,107,192
TANGIBLE ASSETS: $ 12,686,009
FUNDS/INVESTMENTS: $ 7,448,925

DELTA Rescue
TYPE: S
GIVEN/EARNED: $ 6,253,569
BUDGET: $ 5,112,995
PROGRAMS: $ 4,593,697
OVERHEAD: $ 519,298
DECLARED OVERHEAD: 10%
ADJUSTED OVERHEAD: 19%
NET ASSETS: $ 6,599,766
$ 2,583,200
FUNDS/INVESTMENTS: $ 4,018,987

Denver Dumb Friends League
TYPE: S
GIVEN/EARNED: $ 6,878,362
BUDGET: $ 7,577,803
PROGRAMS: $ 6,154,064
OVERHEAD: $ 1,423,739
DECLARED OVERHEAD: 19%
ADJUSTED OVERHEAD: 19%
NET ASSETS: $ 33,577,475
TANGIBLE ASSETS: $ 5,346,675
FUNDS/INVESTMENTS: $ 22,046,154

Dian Fossey Gorilla Fund Intl.
GIVEN/EARNED: $ 1,907,561
BUDGET: $ 1,594,565
PROGRAMS: $ 1,222,300
OVERHEAD: $ 372,265
DECLARED OVERHEAD: 23%
ADJUSTED OVERHEAD: 23%
NET ASSETS: $ 462,382
TANGIBLE ASSETS: $ 49,795
FUNDS/INVESTMENTS: $ 132,959

NOTE: The Dian Fossey Gorilla Fund International, of Atlanta, and
the Dian Fossey Gorilla Fund Europe, of London, U.K., both
purport to continue the gorilla studies begun in 1967 by the late
Dian Fossey at the Karisoke Research Center in Rwanda. “We are the
original Digit Fund established by Dian Fossey in 1978,” says Dian
Fossey Gorilla Fund Intl. 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. Use of her
legacy and name are still disputed.

Dian Fossey Gorilla Fund Europe
GIVEN/EARNED: $ 1,631,542
BUDGET: $ 1,123,672
PROGRAMS: $ 730,387
OVERHEAD: $ 393,285
DECLARED OVERHEAD: 35%
ADJUSTED OVERHEAD: 35%
NET ASSETS: $ 878,400
TANGIBLE ASSETS: [not available] FUNDS/INVESTMENTS: [not available]

Dogs’ Home Battersea (U.K.)
TYPE: S
GIVEN/EARNED: $ 20,078,020
BUDGET: $ 17,075,195
PROGRAMS: $ 15,538,427
OVERHEAD: $ 1,536,768
DECLARED OVERHEAD: 9%
ADJUSTED OVERHEAD: 9%
NET ASSETS: $ 85,095,000
TANGIBLE ASSETS: not available
FUNDS/INVESTMENTS: $ 42,822,000

Dogs Trust (U.K.)
TYPE: S
GIVEN/EARNED: $ 48,793,180
BUDGET: $ 35,506,333
PROGRAMS: $ 24,499,369
OVERHEAD: $ 11,006,963
DECLARED OVERHEAD: 31%
ADJUSTED OVERHEAD: 31%
NET ASSETS: $ 74,298,000
TANGIBLE ASSETS: not available
FUNDS/INVESTMENTS: $ 30,561,000

NOTE: Dogs Trust was until October 2003 called the National Canine
Defence League.

Donkey Sanctuary (U.K.)
TYPE: S
GIVEN/EARNED: $ 25,803,000
BUDGET: $ 24,188,940
PROGRAMS: $ 20,988,742
OVERHEAD: $ 3,200,197
DECLARED OVERHEAD: 13%
NET ASSETS: $ 51,057,000
TANGIBLE ASSETS: $ 15,262,200
FUNDS/INVESTMENTS: [not available]

Doris Day Animal League
TYPE: AER
GIVEN/EARNED: $ 2,701,180
BUDGET: $ 2,740,123
PROGRAMS: $ 2,104,393
OVERHEAD: $ 635,730
DECLARED OVERHEAD: 23%
ADJUSTED OVERHEAD: 56%
NET ASSETS: $ 799,045
TANGIBLE ASSETS: $ 24,492
FUNDS/INVESTMENTS: $ 785,187

Durrell Wildlife Conservation Trust
GIVEN/EARNED: $ 7,664,000
BUDGET: $ 8,999,940
PROGRAMS: $ 5,140,470
OVERHEAD: $ 3,859,470
DECLARED OVERHEAD: 43%
ADJUSTED OVERHEAD: 43%
NET ASSETS: $ 27,706,200
TANGIBLE ASSETS: $ 9,894,810
FUNDS/INVESTMENTS: $ 17,379,510

NOTE: The Durrell Wildlife Conservation Trust of the U.K. and
Wildlife Trust of the U.S., also called the Wildlife Preservation
Trust, are the largest of the organizations founded by the late
author and filmmaker Gerald Durrell. The DWCT operates the Jersey
Zoo.

Fethiye Friends/Animals (Turkey)
TYPE: S
GIVEN/EARNED: $ 65,000
BUDGET: $ 65,000
(approximate amounts are projected from nine monthly budget
statements issued in 2002)

Earth Island Institute
TYPE: AE
GIVEN/EARNED: $ 4,642,222
BUDGET: $ 5,271,042
PROGRAMS: $ 4,595,635
OVERHEAD: $ 675,407
DECLARED OVERHEAD: 13%
ADJUSTED OVERHEAD: 13%
NET ASSETS: $ 2,552,364
TANGIBLE ASSETS: $ 61,046
FUNDS/INVESTMENTS: $ 5,700,788

EarthJustice
TYPE: A
GIVEN/EARNED: $ 18,911,843
BUDGET: $ 18,873,861
PROGRAMS: $ 12,306,556
OVERHEAD: $ 6,567,305
DECLARED OVERHEAD: 35%
ADJUSTED OVERHEAD: 35%
NET ASSETS: $ 25,211,568
TANGIBLE ASSETS: $ 2,739,583
FUNDS/INVESTMENTS: $ 21,520,984

Elephant Sanctuary in Hohenwald
GIVEN/EARNED: $ 2,137,876
BUDGET: $ 1,012,146
PROGRAMS: $ 730,361
OVERHEAD: $ 281,783
DECLARED OVERHEAD: 28%
ADJUSTED OVERHEAD: 28%
NET ASSETS: $ 2,988,154
TANGIBLE ASSETS: $ 4,023,883
FUNDS/INVESTMENTS: $ 973,734

Environmental Defense
TYPE: AEU
GIVEN/EARNED: $ 43,316,468
BUDGET: $ 42,401,842
PROGRAMS: $ 33,926,291
OVERHEAD: $ 8,475,551
DECLARED OVERHEAD: 20%
ADJUSTED OVERHEAD: 24%
NET ASSETS: $ 49,113,319
TANGIBLE ASSETS: $ 7,857,069
FUNDS/INVESTMENTS: $ 27,226,629

Farm Animal Reform Movement
TYPE: AER
GIVEN/EARNED: $ 485,976
BUDGET: $ 536,286
PROGRAMS: $ 521,321
OVERHEAD: $ 14,965
DECLARED OVERHEAD: 3%
ADJUSTED OVERHEAD: 16%
NET ASSETS: $ 602,090
TANGIBLE ASSETS: $ [none] FUNDS/INVESTMENTS: $ 169,233

Farm Sanctuary
TYPE: AES
GIVEN/EARNED: $ 3,352,927
BUDGET: $ 3,068,765
PROGRAMS: $ 2,423,871
OVERHEAD: $ 644,894
DECLARED OVERHEAD: 21%
ADJUSTED OVERHEAD: 29%
NET ASSETS: $ 4,521,416
TANGIBLE ASSETS: $ 2,440,998
FUNDS/INVESTMENTS: $ 1,797,994

Feral Cat S/N Project (Seattle)
GIVEN/EARNED: $ 97,158
BUDGET: $ 56,049
PROGRAMS: $ 50,422
OVERHEAD: $ 5,627
DECLARED OVERHEAD: 0%
NET ASSETS: [not available] TANGIBLE ASSETS: [not available] FUNDS/INVESTMENTS [not available]

Food Animal Concerns Trust
TYPE: AE
GIVEN/EARNED: $ 460,215
BUDGET: $ 524,066
PROGRAMS: $ 385,822
OVERHEAD: $ 138,244
DECLARED OVERHEAD: 26%
ADJUSTED OVERHEAD: 26%
NET ASSETS: $ 2,192,880
TANGIBLE ASSETS: $ 1,475
FUNDS/INVESTMENTS: $ 1,646,090

NOTE: Nest Eggs Inc., a subsidiary wholly owned by FACT, from 1983
until 2002 sold eggs laid by debeaked free-range hens. FACT has also
promoted Rambling Rose outdoor-reared veal. The firm was started by
FACT founder Robert A. Brown, who later sold it.

Foundation for Animal Protection
TYPE: S
GIVEN/EARNED: $ 152,976
BUDGET: $ 190,519
PROGRAMS: $ 181,099
OVERHEAD: $ 9,421
DECLARED OVERHEAD: 5%
NET ASSETS: $ 5,339
TANGIBLE ASSETS: [not available] FUNDS/INVESTMENTS [not available]

Foundation to Support Animal Protection
GIVEN/EARNED: $ 7,179,068
BUDGET: $ 2,610,200
PROGRAMS: $ 13,830
OVERHEAD: $ 2,596,370
DECLARED OVERHEAD: 100%
ADJUSTED OVERHEAD: 100%
NET ASSETS: $ 15,299,586
TANGIBLE ASSETS: $ 3,363,734
FUNDS/INVESTMENTS: $ 13,457,689

NOTE: The Foundation to Support Animal Protection board consists of
PETA cofounder and president Ingrid Newkirk, Physicians Committee
for Responsible Medicine founder and president Neal Barnard, MD,
and Nadine Edles. FSAP exists, says IRS Form 990, to “Provide
support to various charitable, educational and scientific
organizations.” In fiscal 2003 FSAP apparently as in past years paid
the mortgage on the PETA headquarters, leased the site to PETA, and
did direct mail fundraising. PCRM paid FSAP $55,851 for “financial
services.” PETA paid FSAP $324,531 in rent, $2,289,134 for
supporting services, and $4,785,641 as a “donation” under the
heading of “program service.” However, FSAP claimed only $13,830 in
program activity during the year. The chief role of FSAP in 2003
appears to have been concealing the true extent and nature of PETA
spending and assets. If FSAP and PETA were seen as a single
fundraising unit, they raised $23.3 million; spent $17 million;
spent $11.4 million on programs; declared overhead of $5.6 million,
33% of budget; and their overhead, counting the cost of all
mailings containing fundraising appeals, came to $8.5 million: 50%
of budget. Their total assets were $22.9 million, 67% held by FSAP,
including 75% of the cash and securities. Their combined payroll was
$4.7 million, of which FSAP paid $1.5 million: 32%. PCRM,
previously a major recipient of funding from FSAP, neither received
money from FSAP in 2003 nor “donated” money to it. Instead, PCRM
created the PCRM Found-ation, whose sole activity appears to have
been receiving a “donation” of $4,000,153 from PCRM.

TYPE: Friends of Animals
AER
GIVEN/EARNED: $ 3,886,197
BUDGET: $ 5,294,087
PROGRAMS: $ 4,340,606
OVERHEAD: $ 953,481
DECLARED OVERHEAD: 18%
ADJUSTED OVERHEAD: 27%
NET ASSETS: $ 5,669,550
TANGIBLE ASSETS: $ 78,836
FUNDS/INVESTMENTS: $ 5,049,407

NOTE: Founded in 1957 to promote low-cost neutering, Friends of
Animals spent $1.7 million on neutering in fiscal 2003–$100,000 less
than in 1983, and almost 50% less after adjustment for inflation.

Fund for Animals
TYPE: AES
GIVEN/EARNED: $ 6,685,048
BUDGET: $ 7,604,874
PROGRAMS: $ 6,006,552
OVERHEAD: $ 1,598,332
DECLARED OVERHEAD: 21%
ADJUSTED OVERHEAD: 44%
NET ASSETS: $ 19,903,029
TANGIBLE ASSETS: $ 3,635,484
FUNDS/INVESTMENTS: $ 18,220,254

Fundatia Daisy Hope (Romania)
TYPE: S
GIVEN/EARNED: $ 21,000
BUDGET: $ 37,752
(all overhead costs are donated by the founders)

Gorilla Foundation
TYPE: S
GIVEN/EARNED: $ 2,005,926
BUDGET: $ 1,892,898
PROGRAMS: $ 1,143,981
OVERHEAD: $ 748,917
DECLARED OVERHEAD: 40%
ADJUSTED OVERHEAD: 40%
NET ASSETS: $ 2,955,860
TANGIBLE ASSETS: $ 2,064,534
FUNDS/INVESTMENTS: $ 432,611

Greenpeace
TYPE: HIU
GIVEN/EARNED: $ 8,704,569
BUDGET: $ 8,305,700
PROGRAMS: $ 6,886,801
OVERHEAD: $ 1,418,899
DECLARED OVERHEAD: 17%
ADJUSTED OVERHEAD: 17%
NET ASSETS: $ 8,063,252
$ [none] FUNDS/INVESTMENTS: $ 6,195,554

Greyhound Friends Inc.
TYPE: S
GIVEN/EARNED: $ 561,104
BUDGET: $ 344,321
PROGRAMS: $ 344,321
OVERHEAD: $ (none)
DECLARED OVERHEAD: 0%
ADJUSTED OVERHEAD: 20%
NET ASSETS: $ 851,330
$ 465,888
FUNDS/INVESTMENTS: $ 509,030

Helen Woodward Animal Center
TYPE: S
GIVEN/EARNED: $ 4,429,143
BUDGET: $ 4,941,001
PROGRAMS: $ 3,739,928
OVERHEAD: $ 1,201,073
DECLARED OVERHEAD: 24%
ADJUSTED OVERHEAD: 25%
NET ASSETS: $ 10,084,663
TANGIBLE ASSETS: $ 2,912,732
FUNDS/INVESTMENTS: $ 3,115,514

Help In Suffering (India)
TYPE: S
GIVEN/EARNED: $ 167,375
BUDGET: $ 154,325
PROGRAMS: $ 142,099
OVERHEAD: $ 10,159
DECLARED OVERHEAD: 7%
ADJUSTED OVERHEAD: 7%
NET ASSETS: $ 445,254
TANGIBLE ASSETS: $ 277,883
FUNDS/INVESTMENTS: $ 167,371

NOTE: Help In Suffering operates a multi-species sanctuary, animal
hospital, and Animal Birth Control program in Jaipur, plus a clinic
and sanctuary in Darjeeling.

Holiday Humane Society (CA)
TYPE: S
GIVEN/EARNED: $ 641,872
BUDGET: $ 906,826
PROGRAMS: $ 473,175
OVERHEAD: $ 432,852
DECLARED OVERHEAD: 48%
ADJUSTED OVERHEAD: 48%
NET ASSETS: $ 18,119,980
TANGIBLE ASSETS: $ 2,790,282
FUNDS/INVESTMENTS: $ 15,329,698

NOTE: Once a public charity, the Holiday Humane Society is now a
private foundation.

HAPS (Ethiopia)
TYPE: AE
GIVEN/EARNED: $ 5,989
BUDGET: $ 5,449
PROGRAMS: $ 3,636
OVERHEAD: $ 1,376
DECLARED OVERHEAD: 9%
ADJUSTED OVERHEAD: 9%
NET ASSETS: $ 1,805
TANGIBLE ASSETS: $ 828
FUNDS/INVESTMENTS: $ 977

Hong Kong SPCA
TYPE: S
GIVEN/EARNED: $ 6,013,158
BUDGET: $ 6,510,866
PROGRAMS: $ 5,915,241
OVERHEAD: $ 595,625
DECLARED OVERHEAD: 9%
ADJUSTED OVERHEAD: 9%
NET ASSETS: $ 2,481,194
TANGIBLE ASSETS: $ 786,851
FUNDS/INVESTMENTS: $ 2,308,113

Humane Farm Animal Care
TYPE: AE
GIVEN/EARNED: $ 422,869
BUDGET: $ 343,679
PROGRAMS: $ 301,520
OVERHEAD: $ 42,159
DECLARED OVERHEAD: 12%
ADJUSTED OVERHEAD: 12%
NET ASSETS: $ 81,284
TANGIBLE ASSETS: $ 11,551
FUNDS/INVESTMENTS: $ 72,392

Humane Farming Association
GIVEN/EARNED: $ 1,913,133
BUDGET: $ 1,669,516
PROGRAMS: $ 1,512,861
OVERHEAD: $ 156,655
DECLARED OVERHEAD: 9%
ADJUSTED OVERHEAD: 16%
NET ASSETS: $ 6,864,815
TANGIBLE ASSETS: $ 2,973,639
FUNDS/INVESTMENTS: $ 3,882,784

Humane Society of the U.S.
TYPE: AE
GIVEN/EARNED: $ 64,869,455
BUDGET: $ 69,548,619
PROGRAMS: $ 47,635,118
OVERHEAD: $ 21,913,501
DECLARED OVERHEAD: 32%
ADJUSTED OVERHEAD: 50%
NET ASSETS: $ 99,997,471
TANGIBLE ASSETS: $ 8,240,970
FUNDS/INVESTMENTS: $ 96,694,830

In Defence of Animals/India
TYPE: S
GIVEN/EARNED: $ 31,969
BUDGET: $ 40,610
PROGRAMS: $ 31,146
OVERHEAD: $ 9,464
DECLARED OVERHEAD: 23%
NET ASSETS: $ 26,985
TANGIBLE ASSETS: $ 6,905
FUNDS/INVESTMENTS: $ 8,995

NOTE: In Defence of Animals/ India, founded in 2000 by Sudnya R.
Patkar of Mumbai, is not related to the U.S. organization called In
Defense of Animals.

In Defense of Animals
TYPE: AER
GIVEN/EARNED: $ 2,734,314
BUDGET: $ 2,731,478
PROGRAMS: $ 2,263,970
OVERHEAD: $ 467,508
DECLARED OVERHEAD: 17%
ADJUSTED OVERHEAD: 34%
NET ASSETS: $ 2,819,164
TANGIBLE ASSETS: $ 223,183
FUNDS/INVESTMENTS: $ 1,794,325

NOTE: In Defence of Animals/ India, founded in 2000 by Sudnya R.
Patkar of Mumbai, is not related to the U.S. organization called In
Defense of Animals.

International Aid for Korean Animals
TYPE: AE
GIVEN/EARNED: $ 191,728
BUDGET: $ 192,202
PROGRAMS: $ 159,884
OVERHEAD: $ 32,318
DECLARED OVERHEAD: 17%
ADJUSTED OVERHEAD: 28%
NET ASSETS: $ 17,239
TANGIBLE ASSETS: $ [none] FUNDS/INVESTMENTS: $ 17,239

International Exotic Feline Sanctuary
TYPE: S
GIVEN/EARNED: $ 399,163
BUDGET: $ 513,950
PROGRAMS: $ 434,260
OVERHEAD: $ 79,690
DECLARED OVERHEAD: 18%
ADJUSTED OVERHEAD: 18%
NET ASSETS: $ 485,607
TANGIBLE ASSETS: $ 611,226
FUNDS/INVESTMENTS: $ 11,023

International Fund for Animal Welfare
TYPE: AE
GIVEN/EARNED: $ 12,343,054
BUDGET: $ 12,064,070
PROGRAMS: $ 9,265,705
OVERHEAD: $ 3,498,365
DECLARED OVERHEAD: 29%
ADJUSTED OVERHEAD: 51%
NET ASSETS: $ 23,447,705
TANGIBLE ASSETS: $ 4,347,377
FUNDS/INVESTMENTS: $ 17,795,638

International Primate Protection League
AES
GIVEN/EARNED: $ 581,636
BUDGET: $ 583,299
PROGRAMS: $ 468,396
OVERHEAD: $ 122,715
ADJUSTED OVERHEAD: 21%
DECLARED OVERHEAD: 21%
NET ASSETS: $ 2,062,164
TANGIBLE ASSETS: $ 439,830
FUNDS/INVESTMENTS: $ 1,570,289

International Society for Animal Rights
TYPE: AE
GIVEN/EARNED: $ 532,484
BUDGET: $ 387,816
PROGRAMS: $ 291,257
OVERHEAD: $ 96,559
DECLARED OVERHEAD: 25%
ADJUSTED OVERHEAD: 25%
NET ASSETS: $ 2,994,113
TANGIBLE ASSETS: $ 26,208
FUNDS/INVESTMENTS: $ 2,789,517

NOTE: This ISAR data was for 2002. Newer data is not available from
GuideStar, the IRS service contractor hired to post electronic
copies of Form 990. A 2003 filing is available for the Institute for
Animal Rights Law, named on line 80b of the four most recent ISAR
filings as a related organization. Henry Mark Holzer, the president
of both, is shown on all four ISAR filings as receiving no
compensation. However, a program service item called
“contributions” on three of the four filings is just slightly more
than the reported non-interest income of the Institute for Animal
Rights Law, and the cumulative figure is 87% of the Institute
income. Holzer in these years was paid $105,921 of the total of
$138,000 that the Institute received (76%), and in 2003 was paid
$24,349 of $30,000 that the Institute received (81%). Holzer did
not respond to e-mailed questions.

International Wildlife Coalition
TYPE: AE
GIVEN/EARNED: $ 710,773
BUDGET: $ 1,039,485
PROGRAMS: $ 949,897
OVERHEAD: $ 89,588
DECLARED OVERHEAD: 9%
ADJUSTED OVERHEAD: 39%
NET ASSETS: $ lost 77,034
TANGIBLE ASSETS: $ 56,703
FUNDS/INVESTMENTS: $ 77,664

NOTE: The International Wildlife Coalition claimed as an asset
$137,547 worth of art.

Jane Goodall Institute
GIVEN/EARNED: $ 4,780,919
BUDGET: $ 6,241,328
PROGRAMS: $ 4,566,011
OVERHEAD: $ 1,675,317
DECLARED OVERHEAD: 27%
ADJUSTED OVERHEAD: 27%
NET ASSETS: $ 7,496,184
TANGIBLE ASSETS: $ 585,449
FUNDS/INVESTMENTS: $ 6,973,421

NOTE: The Jane Goodall Institute financial data comes from a balance
sheet combining operations in the U.S., Congo, Tanzania, and
Uganda.

Last Chance for Animals
GIVEN/EARNED: $ 734,246
BUDGET: $ 860,559
PROGRAMS: $ 686,835
OVERHEAD: $ 173,724
DECLARED OVERHEAD: 20%
ADJUSTED OVERHEAD: 40%
NET ASSETS: $ 37,682
TANGIBLE ASSETS: $ 23,652
FUNDS/INVESTMENTS: $ 56,308

Lifesavers Wild Horse Rescue
TYPE: S
GIVEN/EARNED: $ 1,555,980
BUDGET: $ 1,347,445
PROGRAMS: $ 899,806
OVERHEAD: $ 447,639
DECLARED OVERHEAD: 33%
ADJUSTED OVERHEAD: 72%
NET ASSETS: $ 866,189
TANGIBLE ASSETS: $ 632,072
FUNDS/INVESTMENTS: $ 187,967

NOTE:
Lifesavers Wild Horse Rescue, Noah’s Lost Ark, Peaceful
Valley Donkey Sanctuary. 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, Noah’s Lost Ark, Peaceful
Valley Donkey Sanctuary. Tiger Creek, Tiger Haven, and Wildlife
Waystation all flunk ANIMAL PEOPLE ethical standards for animal
charities #1, #2, #5, and #10 (pages 13-14), pertaining to
fundraising practices and accountability. This is the first year we
have reviewed the Peaceful Valley Donkey Sanctuary filing of IRS Form
990. For the rest, this is a recurring pattern.
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. Tiger Haven in May 2004 flunked five of
the 20 WGA standards. All three flunked the standards requiring that
the majority of expenditures be for program service, exclusive of
activities undertaken in connection with fundraising. Wildlife
Waystation failed to meet four of the 20 Wise Giving Alliance
standards in December 2002, and is due for reappraisal in December
2004.
Lifesavers Wild Horse Rescue, of Lancaster, California,
spent $347,428 on identifiable program work in fiscal 2003,
including $30,951 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. $868,571 was paid in “professional
fundraising fees,” said IRS Form 990, of which $521,143 was called
“program” expense. $123,679 was paid to Fund Raising Strategies
Inc. Lifesavers filings of IRS Form 990 have never named any other
fundraising service provider.
The Peaceful Valley Donkey Rescue filing of IRS Form 990 for
fiscal 2003 did not list $475,289 in direct mail receipts as part of
direct public support received on line 1a, but acknowledged the
receipt on line 9a. Line 9b listed $381,080 as “direct expenses
other than fundraising expenses,” but Statement 1 listed this same
amount as “direct expenses” of “direct mail fund raising.” Line 15
listed no expenditure for fundraising.
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 in Statement
4 declared as a program expense that “The organization reached an
estimated 400,000 households through direct mail creating awareness
of the tigers and other big cats’ plight.” Tiger Creek claimed
$170,981 in “postage and shipping” costs and $109,781 in “printing
and publications” expense as program service.
The Tiger Haven financial data presented in these tables was
for the fiscal year ending in January 2002. No more recent data is
available from <www.Guidestar.org>, the IRS service contractor hired
to post electronic copies of Form 990.
Wildlife Waystation filed IRS Form 990 for fiscal 2003 on
July 5, 2004. The copy posted by Guidestar omits Statements 1-10.
The missing Statements 4 and 5 should have included itemizations of
claimed program spending that amounted to 45% of the total claimed
Waystation program cost.
Other current or recent clients of Bruce Eberle and his companies
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), and
Great Cats In Crisis.
There are probably others.

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Budgets, Programs, Overhead & Assets – 160 animal protection charities (Part 1)

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