Budgets, Programs, Overhead & Assets – 160 animal protection charities (Part 2)

From ANIMAL PEOPLE, December 2004:

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

Linis Gobyerno (Philippines)
TYPE: S
GIVEN/EARNED: $ 4,464
BUDGET: $ 4,050
PROGRAMS: $ 3,900
OVERHEAD: $ 150
DECLARED OVERHEAD: 4%
ADJUSTED OVERHEAD: 4%
NET ASSETS: $ 17,857
TANGIBLE ASSETS: $ 17,443
FUNDS/INVESTMENTS: $ 414

NOTE: “Our tangible assets consist of a piece of real estate donated
by a member for the purpose of constructing a dog/cat halfway house,”
Linis Gobyerno founder Freddie Farres told ANIMAL PEOPLE. The
facility would shelter animals temporarily after seizures from
illegal butchers.

 

Los Angeles SPCA
TYPE: S
GIVEN/EARNED: $ 3,447,824
BUDGET: $ 4,833,176
PROGRAMS: $ 3,395,468
OVERHEAD: $ 1,437,708
DECLARED OVERHEAD: 30%
ADJUSTED OVERHEAD: 30%
NET ASSETS: $ 11,735,010
TANGIBLE ASSETS: $ 6,669,707
FUNDS/INVESTMENTS: $ 9,946,681

Maddie’s Fund
GIVEN/EARNED: $ 10,971,080
BUDGET: $ 7,224,065
PROGRAMS: $ 6,028,855
OVERHEAD: $ 1,195,210
DECLARED OVERHEAD: 17%
ADJUSTED OVERHEAD: 17%
NET ASSETS: $ 144,462,499
TANGIBLE ASSETS: $ 32,832
FUNDS/INVESTMENTS: $ 127,774,827

Marine Mammal Center
TYPE: S
GIVEN/EARNED: $ 7,456,189
BUDGET: $ 4,188,538
PROGRAMS: $ 2,911,317
OVERHEAD: $ 1,377,221
DECLARED OVERHEAD: 33%
ADJUSTED OVERHEAD: 35%
NET ASSETS: $ 11,520,300
TANGIBLE ASSETS: $ 2,511,983
FUNDS/INVESTMENTS: $ 5,499,232

Maryland SPCA
TYPE: S
GIVEN/EARNED: $ 1,083,324
BUDGET: $ 1,991,781
PROGRAMS: $ 1,527,119
OVERHEAD: $ 464,662
DECLARED OVERHEAD: 23%
ADJUSTED OVERHEAD: 23%
NET ASSETS: $ 14,306,406
TANGIBLE ASSETS: $ 607,569
FUNDS/INVESTMENTS: $ 13,706,763

Massachusetts SPCA
TYPE: AES
GIVEN/EARNED: $ 43,627,574
BUDGET: $ 45,892,911
PROGRAMS: $ 38,970,230
OVERHEAD: $ 6,922,681
DECLARED OVERHEAD: 15%
ADJUSTED OVERHEAD: 16%
NET ASSETS: $ 82,601,433
TANGIBLE ASSETS: $ 19,161,848
FUNDS/INVESTMENTS: $ 62,078,811

NOTE: The Massachusetts SPCA took in $26,779,638 from program
service in 2003, 96% of it from fees charged for vet care at the
Angell Memorial, Rowley Memorial, and Nantucket animal hospitals.
It netted $1.5 million in securities income. Among MSPCA
subsidiaries, the American Humane Education Society had assets of
$2,615,744, income of $155,933, and spent $164,411 on programs.
The American Fondouk Maintenance Committee had assets of $5,762,355,
income of $345,545, and spent $313,214 on programs. The Alice
Manning Trust had assets of $1,900,207, income of $107,834, and
spent $27,944 on programs. The Center for Laboratory Animal Welfare
had assets of $243,277, income of $49,510, and spent $73,256 on
programs. The Mary Mitchell Humane Fund had assets of $6,528,901,
income of $351,772, and spent $238,060 on programs.

 

Mayhew Home (U.K.)
TYPE: S
GIVEN/EARNED: $ 1,764,244
BUDGET: $ 1,914,129
PROGRAMS: $ 1,435,597
OVERHEAD: $ 478,532
DECLARED OVERHEAD: 25%
ADJUSTED OVERHEAD: 25%
NET ASSETS: $ 1,811,700
TANGIBLE ASSETS: (not available)
FUNDS/INVESTMENTS: (not available)

McKee Project (Costa Rica)
TYPE: S
GIVEN/EARNED: $ 35,850
BUDGET: $ 17,652
PROGRAMS: $ 17,500
OVERHEAD: $ 142
DECLARED OVERHEAD: 1%
ADJUSTED OVERHEAD: 1%
NET ASSETS: $ 33,470
TANGIBLE ASSETS: $ 27,450
FUNDS/INVESTMENTS: $ 6,020

NOTE: Actual McKee Project cash receipts were $21,050. Other
income included donated equipment and transportation. Administrative
services were donated by founder Christine Crawford, board members
Ben Watkins and Mary Schanz, and fulltime executive director Gerardo
Vicente, DVM, who was paid $6,000 in his veterinary capacity.

 

Michigan Humane Society
TYPE: S
GIVEN/EARNED: $ 11,921,909
BUDGET: $ 10,251,993
PROGRAMS: $ 7,254,633
OVERHEAD: $ 2,997,360
DECLARED OVERHEAD: 29%
ADJUSTED OVERHEAD: 30%
NET ASSETS: $ 15,982,711
TANGIBLE ASSETS: $ 3,597,608
FUNDS/INVESTMENTS: $ 11,564,158

National Animal Control Association
GIVEN/EARNED: $ 624,710
BUDGET: $ 721,158
PROGRAMS: $ 608,284
OVERHEAD: $ 112,874
DECLARED OVERHEAD: 16%
ADJUSTED OVERHEAD: 16%
NET ASSETS: $ 263,383
TANGIBLE ASSETS: $ 182,432
FUNDS/INVESTMENTS: $ 139,009

National Anti-Vivisection Society
V
GIVEN/EARNED: $ 1,540,335
BUDGET: $ 2,356,404
PROGRAMS: $ 1,781,208
OVERHEAD: $ 575,196
DECLARED OVERHEAD: 24%
ADJUSTED OVERHEAD: 39%
NET ASSETS: $ 3,363,047
TANGIBLE ASSETS: $ 61,459
FUNDS/INVESTMENTS: $ 3,264,211

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. NAVS’ 1999 Financial Report &
Program Summary explained that “the educational component” of a
direct mail campaign about vivisection brought donations amounting to
180% of investment–but the “educational component” of direct
mailings sent to benefit the NAVS Sanctuary Fund brought returns of
420%. That discovery helped NAVS to raise 40% more money in 2000,
and keep up the pace in 2001–but direct public support has fallen
38% in the past two fiscal years.

 

National Audubon Society
TYPE: HIU
GIVEN/EARNED: $ 70,934,695
BUDGET: $ 71,997,904
PROGRAMS: $ 56,140,901
OVERHEAD: $ 15,857,003
DECLARED OVERHEAD: 22%
ADJUSTED OVERHEAD: 22%
NET ASSETS: $ 170,664,415
TANGIBLE ASSETS: $ 51,332,886
FUNDS/INVESTMENTS: $ 141,327,064

National Fish & Wildlife Foundation
CH
GIVEN/EARNED: $ 62,372,697
BUDGET: $ 67,147,497
PROGRAMS: $ 61,425,181
OVERHEAD: $ 5,722,316
DECLARED OVERHEAD: 9%
ADJUSTED OVERHEAD: 9%
NET ASSETS: $ 22,282,275
TANGIBLE ASSETS: $ 594,455
FUNDS/INVESTMENTS: $ 139,244,514

NOTE: The National Fish & Wildlife Foundation data is from fiscal
2002, their most recent filing. 73% of the NFWF income–$45
million–came from the U.S. government.

 

National Humane Education Society
TYPE: S
GIVEN/EARNED: $ 3,615,655
BUDGET: $ 4,445,579
PROGRAMS: $ 3,231,889
OVERHEAD: $ 1,213,690
DECLARED OVERHEAD: 27%
ADJUSTED OVERHEAD: 55%
NET ASSETS: $ 3,482,807
TANGIBLE ASSETS: $ 3,156,684
FUNDS/INVESTMENTS: $ 856,773

NOTE: The National Humane Education Society allocated $251,874 to
the affiliated Peace Plantation, of Walton, New York, $231,501 to
the affiliated Briggs Animal Adoption Center in Charlestown, West
Virginia, and $113,538 to Greener Pastures Equine Sanctuary, an
affiliate in Chesapeake, Maryland.

 

National Wildlife Federation
TYPE: HIU
GIVEN/EARNED: $ 63,280,147
BUDGET: $ 105,693,894
PROGRAMS: $ 86,631,484
OVERHEAD: $ 19,062,410
DECLARED OVERHEAD: 18%
ADJUSTED OVERHEAD: 30%
NET ASSETS: $ 6,746,692
TANGIBLE ASSETS: $ 29,701,313
FUNDS/INVESTMENTS: $ 6,047,033

NOTE: Assets under National Wildlife Federation control also
included $64 million held by the NWF Endowment.

 

Natural Resources Defense Council
HIU
GIVEN/EARNED: $ 57,894,195
BUDGET: $ 51,116,983
PROGRAMS: $ 41,374,490
OVERHEAD: $ 9,742,493
DECLARED OVERHEAD: 19%
ADJUSTED OVERHEAD: 39%
NET ASSETS: $ 80,109,171
TANGIBLE ASSETS: $ 15,552,337
FUNDS/INVESTMENTS: $ 69,297,593

Nature Conservancy
TYPE: HIU
GIVEN/EARNED: $ 752,611,628
BUDGET: $ 569,529,901
PROGRAMS: $ 452,997,972
OVERHEAD: $ 116,531,929
DECLARED OVERHEAD: 21%
ADJUSTED OVERHEAD: 21%
NET ASSETS: $3,176,698,445
TANGIBLE ASSETS: $2,208,412,017
FUNDS/INVESTMENTS: $1,125,524,979

Neighborhood Cats
TYPE: AES
GIVEN/EARNED: $ 120,321
BUDGET: $ 91,925
PROGRAMS: $ 68,053
OVERHEAD: $ 23,872
DECLARED OVERHEAD: 26%
ADJUSTED OVERHEAD: 26%
NET ASSETS: $ 27,736
TANGIBLE ASSETS: $ [none] FUNDS/INVESTMENTS: $ 27,736

New England Anti-Vivisection Society
TYPE: AEV
GIVEN/EARNED: $ 347,212
BUDGET: $ 733,403
PROGRAMS: $ 590,559
OVERHEAD: $ 142,844
DECLARED OVERHEAD: 20%
ADJUSTED OVERHEAD: 20%
NET ASSETS: $ 6,670,746
TANGIBLE ASSETS: $ 294,351
FUNDS/INVESTMENTS: $ 6,302,855

Noah’s Lost Ark
TYPE: S
GIVEN/EARNED: $ 302,282
BUDGET: $ 271,349
PROGRAMS: $ 88,838
OVERHEAD: $ 182,511
DECLARED OVERHEAD: 67%
ADJUSTED OVERHEAD: 67%
NET ASSETS: $ 68,031
TANGIBLE ASSETS: $ 138,421
FUNDS/INVESTMENTS: $ 5,026

NOTE: See entry for Lifesavers Wild Horse Rescue.

North Shore Animal League America
TYPE: S
GIVEN/EARNED: $ 28,360,640
BUDGET: $ 32,521,552
PROGRAMS: $ 21,019,537
OVERHEAD: $ 11,502,015
DECLARED OVERHEAD: 35%
ADJUSTED OVERHEAD: 47%
NET ASSETS: $ 33,006,843
TANGIBLE ASSETS: $ 11,610,125
FUNDS/INVESTMENTS: $ 18,894,934

NOTE: The Pet Savers Foundation is a North Shore Animal League
America subsidiary, hosting Spay/USA and the Conference on Homeless
Animal Management & Policy.

 

Oregon Humane Society
TYPE: S
GIVEN/EARNED: $ 5,528,618
BUDGET: $ 5,315,527
PROGRAMS: $ 4,490,852
OVERHEAD: $ 824,675
DECLARED OVERHEAD: 16%
ADJUSTED OVERHEAD: 16%
NET ASSETS: $ 13,493,784
TANGIBLE ASSETS: $ 7,669,595
FUNDS/INVESTMENTS: $ 4,421,608

NOTE: The Oregon Humane Society filing of IRS Form 990 listed a
program expense of $622,000 for “Community Awareness.” 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 $$.”

 

Pasado’s Safe Haven
TYPE: S
GIVEN/EARNED: $ 794,846
BUDGET: $ 511,593
PROGRAMS: $ 395,871
OVERHEAD: $ 101,023
DECLARED OVERHEAD: 20%
ADJUSTED OVERHEAD: 24%
NET ASSETS: $ 1,346,331
TANGIBLE ASSETS: $ 617,569
FUNDS/INVESTMENTS: $ 730,573

PAWS Animal Rescue (Ireland)
TYPE: AS
GIVEN/EARNED: $ 143,216
BUDGET: $ 159,678
PROGRAMS: $ 131,732
DECLARED OVERHEAD: 21%
OVERHEAD: $ 27,946
TANGIBLE ASSETS: (not available)
FUNDS/INVESTMENTS: (not available)

Peaceful Valley Donkey Rescue
TYPE: S
GIVEN/EARNED: $ 531,190
BUDGET: $ 467,792
PROGRAMS: $ 65,341
OVERHEAD: $ 402,451
DECLARED OVERHEAD: 25%
ADJUSTED OVERHEAD: 86%
NET ASSETS: $ 65,820
TANGIBLE ASSETS: $ 29,353
FUNDS/INVESTMENTS: $ 74,692

NOTE: See entry for Lifesavers Wild Horse Rescue.

 

PETA
TYPE: AER
GIVEN/EARNED: $ 23,525,617
BUDGET: $ 21,484,419
PROGRAMS: $ 18,442,816
OVERHEAD: $ 3,041,603
DECLARED OVERHEAD: 14%
ADJUSTED OVERHEAD: 32%
NET ASSETS: $ 7,632,195
TANGIBLE ASSETS: $ 633,794
FUNDS/INVESTMENTS: $ 4,410,264

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.

 

Pennsylvania SPCA
TYPE: S
GIVEN/EARNED: $ 3,172,279
BUDGET: $ 7,800,922
PROGRAMS: $ 6,685,416
OVERHEAD: $ 1,115,506
DECLARED OVERHEAD: 14%
ADJUSTED OVERHEAD: 14%
NET ASSETS: $ 29,520,384
TANGIBLE ASSETS: $ 9,376,284
FUNDS/INVESTMENTS: $ 20,340,574

Peregrine Fund
TYPE: SH
GIVEN/EARNED: $ 5,789,444
BUDGET: $ 5,983,468
PROGRAMS: $ 5,632,559
OVERHEAD: $ 350,909
DECLARED OVERHEAD: 6%
ADJUSTED OVERHEAD: 6%
NET ASSETS: $ 15,090,041
TANGIBLE ASSETS: $ 5,414,840
FUNDS/INVESTMENTS: $ 8,543,521

NOTE: 30% of Peregrine Fund revenue came from government grants.
Archives on falconry, including medieval manuscripts, were declared
an asset worth $687,562.

Performing Animal Welfare Society
TYPE: AES
GIVEN/EARNED: $ 2,539,058
BUDGET: $ 1,634,206
PROGRAMS: $ 1,464,715
OVERHEAD: $ 169,491
DECLARED OVERHEAD: 10%
ADJUSTED OVERHEAD: 13%
NET ASSETS: $ 4,988,615
TANGIBLE ASSETS: $ 5,787,487
FUNDS/INVESTMENTS: $ 242,066

Pet Adoption Fund
TYPE: S
GIVEN/EARNED: $ 831,779
BUDGET: $ 609,836
PROGRAMS: $ 504,183
OVERHEAD: $ 105,653
DECLARED OVERHEAD: 21%
ADJUSTED OVERHEAD: 26%
NET ASSETS: $ 1,646,011
TANGIBLE ASSETS: $ 154,400
FUNDS/INVESTMENTS: $ 1,491,611

PETsMART Charities
GIVEN/EARNED: $ 14,886,706
BUDGET: $ 14,447,007
PROGRAMS: $ 13,109,218
OVERHEAD: $ 1,337,789
DECLARED OVERHEAD: 9%
NET ASSETS: $ 8,440.843
TANGIBLE ASSETS: $ 82,679
FUNDS/INVESTMENTS: $ 8,358,164

NOTE: PETsMART Charities revenue included $6.3 million in customer
contributions, $1.2 million in employee contributions, $463,434 in
board and corporate contributions, and $7 million in rent, goods,
and services. contributed by PETsMART Inc. $3.4 million was
distributed in grants to nonprofit animal welfare organizations.

 

Pet Savers Foundation
TYPE: S
GIVEN/EARNED: $ 1,097,095
BUDGET: $ 951,082
PROGRAMS: $ 778,218
OVERHEAD: $ 172,865
DECLARED OVERHEAD: 18%
ADJUSTED OVERHEAD: 18%
NET ASSETS: $ lost 36,057
TANGIBLE ASSETS: $ 6,357
FUNDS/INVESTMENTS: $ 136,533 34

NOTE: The Pet Savers Foundation is a North Shore Animal League
America subsidiary, hosting Spay/USA and the Conference on Homeless
Animal Management & Policy.

 

Physicians Committee for Responsible Medicine
TYPE: AEV
GIVEN/EARNED: $ 9,040,289
BUDGET: $ 7,175,448
PROGRAMS: $ 6,612,956
OVERHEAD: $ 562,492
DECLARED OVERHEAD: 8%
ADJUSTED OVERHEAD: 18%
NET ASSETS: $ 2,865,026
TANGIBLE ASSETS: $ 514,158
FUNDS/INVESTMENTS: $ 2,578,182

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.

 

PCRM Foundation
TYPE: AE
GIVEN/EARNED: $ 4,000,153
BUDGET: $ 153
PROGRAMS: $ [none] OVERHEAD: $ 153
DECLARED OVERHEAD: n/a
ADJUSTED OVERHEAD: n/a
NET ASSETS: $ 4,001,272
TANGIBLE ASSETS: $ [none] FUNDS/INVESTMENTS: $ 4,001,272

NOTE: See Physicians Committee for Responsible Medicine.

 

Primarily Primates
TYPE: S
GIVEN/EARNED: $ 642,352
BUDGET: $ 723,135
PROGRAMS: $ 491,939
OVERHEAD: $ 231,196
DECLARED OVERHEAD: 32%
ADJUSTED OVERHEAD: 32%
NET ASSETS: $ 2,593,382
TANGIBLE ASSETS: $ 2,425,342
FUNDS/INVESTMENTS: $ 261,218

Pro Fauna (Indonesia)
TYPE: S
GIVEN/EARNED: $ 209,244
BUDGET: $ 183,596
PROGRAMS: $ 143,205
OVERHEAD: $ 40,391
DECLARED OVERHEAD: 22%
(not available)

Return to Freedom
TYPE: S
GIVEN/EARNED: $ 645,131
BUDGET: $ 618,507
PROGRAMS: $ 434,721
OVERHEAD: $ 183,786
DECLARED OVERHEAD: 29%
ADJUSTED OVERHEAD: 29%
NET ASSETS: $ lost 105,625
TANGIBLE ASSETS: $ 15,984
FUNDS/INVESTMENTS: $ 16,803

NOTE: Return to Freedom is also called the American Wild Horse
Sanctuary. Statements #3 and #5, needed to determine the program
vs. overhead spending according to our criteria, were omitted from
the Return to Freedom copy of IRS Form 990 posted by Guidestar.

 

Richmond SPCA
TYPE: S
GIVEN/EARNED: $ 2,145,905
BUDGET: $ 2,953,054
PROGRAMS: $ 2,220,735
OVERHEAD: $ 732,319
DECLARED OVERHEAD: 25%
ADJUSTED OVERHEAD: 25%
NET ASSETS: $ 21,720,973
TANGIBLE ASSETS: $ 7,910,422
FUNDS/INVESTMENTS: $ 20,368,759

Royal SPCA of Great Britain
TYPE: S
GIVEN/EARNED: $ 146,908,740
BUDGET: $ 126,815,100
PROGRAMS: $ 114,620,220
OVERHEAD: $ 30,535,380
DECLARED OVERHEAD: 24%
NET ASSETS: $ 265,909,980
TANGIBLE ASSETS: $ 145,254,420
FUNDS/INVESTMENTS: $ 131,485,500

Royal Society for the Protection of Birds
TYPE: S
GIVEN/EARNED: $ 116,060,430
BUDGET: $ 122,427,000
PROGRAMS: $ 84,405,090
OVERHEAD: $ 38,021,910
DECLARED OVERHEAD: 14%
ADJUSTED OVERHEAD: 31%
NET ASSETS: $ 172,988,070
TANGIBLE ASSETS: $ 68,013,000
FUNDS/INVESTMENTS: $ 476,698,950

San Francisco SPCA
TYPE: SAE
GIVEN/EARNED: $ 10,998,680
BUDGET: $ 13,960,768
PROGRAMS: $ 9,828,221
OVERHEAD: $ 4,132,547
DECLARED OVERHEAD: 30%
ADJUSTED OVERHEAD: 30%
NET ASSETS: $ 44,818,570
TANGIBLE ASSETS: $ 20,096,710
FUNDS/INVESTMENTS: $ 17,714,615

Save The Chimps
TYPE: S
GIVEN/EARNED: $ 2,273,911
BUDGET: $ 2,066,072
PROGRAMS: $ 1,851,511
OVERHEAD: $ 214,561
DECLARED OVERHEAD: 10%
ADJUSTED OVERHEAD: 10%
NET ASSETS: $ 6,554,199
TANGIBLE ASSETS: $ 6,644,153
FUNDS/INVESTMENTS: $ 242,005

NOTE: Save The Chimps is incorporated as the Center for Captive
Chimpanzee Care.

 

Sea Shepherd Conservation Society
TYPE: AE
GIVEN/EARNED: $ 691,368
BUDGET: $ 529,908
PROGRAMS: $ 488,343
OVERHEAD: $ 41,565
DECLARED OVERHEAD: 8%
ADJUSTED OVERHEAD: 8%
NET ASSETS: $ 3,049,373
TANGIBLE ASSETS: $ 174,072
FUNDS/INVESTMENTS: $ 1,990,793

SHARK
TYPE: AE
GIVEN/EARNED: $ 241,911
BUDGET: $ 118,971
PROGRAMS: $ 67,299
OVERHEAD: $ 51,672
DECLARED OVERHEAD: 43%
ADJUSTED OVERHEAD: 43%
NET ASSETS: $ 219,099
TANGIBLE ASSETS: $ 75,933
FUNDS/INVESTMENTS: $ 146,591

NOTE: SHARK program service is conducted almost entirely by
volunteers, who cumulatively put in from 50 to 100 hours a week and
cover most of their own expenses. If their services were
compensated, the SHARK balance of overhead to program expense would
overwhelmingly favor program service. Also of note is that at the
end of the SHARK fiscal year, SHARK had raised the funds to order a
second TV display truck, but had not yet bought the truck, which
temporarily distorted the ratio between SHARK tangible assets and
reserves.

 

Sheldrick Wildlife Trust (Kenya)
TYPE: S
GIVEN/EARNED: $ 647,180
BUDGET: $ 498,561
PROGRAMS: $ 456,016
OVERHEAD: $ 42,545
DECLARED OVERHEAD: 9%
ADJUSTED OVERHEAD: 9%
NET ASSETS: $ 1,185,517
TANGIBLE ASSETS: $ 769,863
FUNDS/INVESTMENTS: $ 415,654

Sierra Club
TYPE: AE
GIVEN/EARNED: $ 49,870,205
BUDGET: $ 32,715,619
PROGRAMS: $ 29,460,570
OVERHEAD: $ 3,255,049
DECLARED OVERHEAD: 10%
ADJUSTED OVERHEAD: 10%
NET ASSETS: $ 120,412,861
TANGIBLE ASSETS: $ 574,047
FUNDS/INVESTMENTS: $ 95,328,328

Small Paws Rescue
TYPE: S
GIVEN/EARNED: $ 313,923
BUDGET: $ 301,943
PROGRAMS: $ 301,943
OVERHEAD: $ 1,971
DECLARED OVERHEAD: 1%
ADJUSTED OVERHEAD: 20%
NET ASSETS: $ 18,436
TANGIBLE ASSETS: $ [none] FUNDS/INVESTMENTS: $ 18,248

NOTE: Small Paws Rescue, the SPR web site claims, “is composed
over over 800 volunteers in all 50 states, along with 5,000
supporters and 35 volunteer staff members. Since inception in 1998,
support has been entirely through donations and fundraisers.”
Despite this acknowledgement of fundraising activity, Small Paws
Rescue declared on IRS Form 990 to have no fundraising expense. The
Small Paws Rescue modus operandi includes buying dogs at auction.
The SPR Form 990 lists expenditure of $49,074 in “Rescue fees.”

SOS Animals Ukraine
TYPE: S
GIVEN/EARNED: $ 25,785
BUDGET: $ 67,171
PROGRAMS: $ 51,722
OVERHEAD: $ 15,449
DECLARED OVERHEAD: 23%
NET ASSETS: (not available)

SPANA
TYPE: S
GIVEN/EARNED: $ 7,448,100
BUDGET: $ 4,671,468
PROGRAMS: $ 3,456,887
OVERHEAD: $ 1,214,581
DECLARED OVERHEAD: 26%
ADJUSTED OVERHEAD: 26%
NET ASSETS: $ 15,536,700
TANGIBLE ASSETS: not available
FUNDS/INVESTMENTS: $ 7,887,300

NOTE: The Society for the Protection of Animals Abroad, formerly
the Society for the Protection of Animals in North Africa, operates
21 veterinary hospitals and 19 mobile clinics to serve working
animals in Algeria, Ethiopia, Jordan, Mali, Mauritania,
Morocco, Syria, and Tunisia, treating about 300,000 animals per
year. It has announced plans to begin working in Iraq as soon as
possible.

 

SPA de Lyon (France)
TYPE: S
GIVEN/EARNED: $ 4,746,967
BUDGET: $ 4,321,395
PROGRAMS: $ 2,610,507
OVERHEAD: $ 1,711,131
DECLARED OVERHEAD: 40%
NET ASSETS: (not available)

Spay/Neuter Assistance Program
TYPE: S
GIVEN/EARNED: $ 3,162,130
BUDGET: $ 3,033,639
PROGRAMS: $ 2,539,165
OVERHEAD: $ 494,474
DECLARED OVERHEAD: 16%
ADJUSTED OVERHEAD: 16%
NET ASSETS: $ 678,326
TANGIBLE ASSETS: $ 583,357
FUNDS/INVESTMENTS: $ 116,389

Stop Animal Exploitation Now
TYPE: AV
GIVEN/EARNED: $ 48,727
BUDGET: $ 43,244
PROGRAMS: $ 38,278
OVERHEAD: $ 4,965
DECLARED OVERHEAD: 12%
ADJUSTED OVERHEAD: 12%
NET ASSETS: $ 28,918
TANGIBLE ASSETS: $ [none] FUNDS/INVESTMENTS: $ 28,918

Tiger Creek
TYPE: S
GIVEN/EARNED: $ 831,569
BUDGET: $ 724,816
PROGRAMS: $ 433,325
OVERHEAD: $ 291,391
DECLARED OVERHEAD: 40%
ADJUSTED OVERHEAD: 79%
NET ASSETS: $ 157,007
TANGIBLE ASSETS: $ 214,473
FUNDS/INVESTMENTS: $ 11,352

NOTE: See entry for Lifesavers Wild Horse Rescue.

 

Tiger Haven
TYPE: S
GIVEN/EARNED: $ 2,422,755
BUDGET: $ 1,934,205
PROGRAMS: $ 502,843
OVERHEAD: $ 1,431,361
DECLARED OVERHEAD: 74%
ADJUSTED OVERHEAD: 74%
NET ASSETS: $ 1,768,812
TANGIBLE ASSETS: $ 675,848
FUNDS/INVESTMENTS: $ 1,092,675

NOTE: See entry for Lifesavers Wild Horse Rescue.

 

Tony LaRussa’s ARF (CA)
TYPE: S
GIVEN/EARNED: $ 3,711,683
BUDGET: $ 3,849,250
PROGRAMS: $ 2,850,109
OVERHEAD: $ 1,009,141
DECLARED OVERHEAD: 26%
ADJUSTED OVERHEAD: 30%
NET ASSETS: $ 10,072,419
TANGIBLE ASSETS: $ 14,573,378
FUNDS/INVESTMENTS: $ 616,365

NOTE: Tony LaRussa’s Animal Rescue Foundation had assets of
$9,318,870 invested in building a new shelter.

 

Turpentine Creek Foundation
TYPE: S
GIVEN/EARNED: $ 469,211
BUDGET: $ 574,090
PROGRAMS: $ 574,090
OVERHEAD: [declared none] DECLARED OVERHEAD:
ADJUSTED OVERHEAD: 29%
NET ASSETS: $ 436,903
TANGIBLE ASSETS: $ 794,694
FUNDS/INVESTMENTS: $ 1,929

NOTE: The Turpentine Creek Wildlife Refuge claimed as program cost
$168,292 for items usually listed as fundraising and administration,
plus $100,931 in depreciation, an unusually high amount relative to
total budget. (See also Compensation note LL, page 20.)

 

United Animal Nations
TYPE: AE
GIVEN/EARNED: $ 998,888
BUDGET: $ 849,501
PROGRAMS: $ 658,954
OVERHEAD: $ 190,547
DECLARED OVERHEAD: 22%
ADJUSTED OVERHEAD: 31%
NET ASSETS: $ 671,693
TANGIBLE ASSETS: $ 18,011
FUNDS/INVESTMENTS: $ 670,365

United Poultry Concerns
TYPE: AE
GIVEN/EARNED: $ 132,681
BUDGET: $ 138,352
PROGRAMS: $ 106,384
OVERHEAD: $ 31,968
DECLARED OVERHEAD: 23%
ADJUSTED OVERHEAD: 23%
NET ASSETS: $ 172,528
TANGIBLE ASSETS: $ 97,362
FUNDS/INVESTMENTS: $ 94,909

Universities Federation for Animal Welfare
GIVEN/EARNED: $ 2,408,996
BUDGET: $ 963,581
PROGRAMS: $ 622,473
OVERHEAD: $ 341,108
DECLARED OVERHEAD: 35%
NET ASSETS: $ 5,453,400
TANGIBLE ASSETS: [not available]

NOTE: The Universities Federation for Animal Welfare income figure
stated is taken from the British Charities Commission web site. The
<www.CharitiesDirect.com> site puts UFAW income at only $878,400–but
this may not have been for the same fiscal year.

 

Vegan Outreach
TYPE: AE
GIVEN/EARNED: $ 211,713
BUDGET: $ 194,085
PROGRAMS: $ 177,913
OVERHEAD: $ 16,172
DECLARED OVERHEAD: 8%
ADJUSTED OVERHEAD: 8%
NET ASSETS: $ 62,926
TANGIBLE ASSETS: $ [none] FUNDS/INVESTMENTS: $ 50,154

Visakha SPCA
TYPE: S
GIVEN/EARNED: $ 64,725
BUDGET: $ 50,105
PROGRAMS: $ 49,147
OVERHEAD: $ 6,305
DECLARED OVERHEAD: 13%
NET ASSETS: $ 150,070
TANGIBLE ASSETS: $ 74,080
FUNDS/INVESTMENTS: $ 20,539

VIVA (U.K.)
TYPE: AE
GIVEN/EARNED: $ 1,177,266
BUDGET: $ 889,188
PROGRAMS: $ 726,653
OVERHEAD: $ 126,535
DECLARED OVERHEAD: 14%
NET ASSETS: $ 209,638
TANGIBLE ASSETS: $ 11,100
FUNDS/INVESTMENTS: $ 189,436

NOTE: Viva! funds a Polish chapter with three fulltime staff, which
claims to have organized 43 local groups in opposition to the export
of horses for slaughter. Viva! also has a self-funded U.S. office,
whose sole staff member is Lauren Ornelas, of Davis, California.
Focusing on the fast-growing duck industry, Ornelas has persuaded at
least five retail food chains to stop selling ducks from factory
farms.

 

Water Keeper Alliance
TYPE: AE
GIVEN/EARNED: $ 1,304,211
BUDGET: $ 1,251,263
PROGRAMS: $ 878,549
OVERHEAD: $ 372,714
DECLARED OVERHEAD: 30%
ADJUSTED OVERHEAD: 37%
NET ASSETS: $ 280,805
TANGIBLE ASSETS: $ 134,576
FUNDS/INVESTMENTS: $ 153,074

Whidbey Animal Improvement Foundation
TYPE: S
GIVEN/EARNED: $ 315,836
BUDGET: $ 367,789
PROGRAMS: $ 270,105
OVERHEAD: $ 97,684
DECLARED OVERHEAD: 27%
(not available)

NOTE: WAIF also received $152,636 in donated goods, sold at a
profit of $115,429.

 

Wildlife Trust
TYPE: AE
GIVEN/EARNED: $ 3,216,179
BUDGET: $ 4,167,089
OVERHEAD: $ 3,525,047
PROGRAMS: $ 642,042
DECLARED OVERHEAD: 15%
ADJUSTED OVERHEAD: 15%
NET ASSETS: $ 7,567,908
TANGIBLE ASSETS: $ 33,433
FUNDS/INVESTMENTS: $ 7,331,942

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.

Wild Burro Rescue
TYPE: S
GIVEN/EARNED: $ 200,222
BUDGET: $ 201,215
PROGRAMS: $ 176,179
OVERHEAD: $ 25,036
DECLARED OVERHEAD: 12%
ADJUSTED OVERHEAD: 12%
NET ASSETS: $ 277,274
TANGIBLE ASSETS: $ 356,778
FUNDS/INVESTMENTS: $ 110,106

NOTE: Wild Burro Rescue cofounder Diana Chontos in late 2000
relocated the organization from Washington state to a former hunting
ranch east of Death Valley. Finding the ranch too remote and costly
to maintain, Chontos told ANIMAL PEOPLE in November 2004 that WBR
recently sold it for much more than it paid, and will relocate again
in 2005.

 

TYPE: Wilderness Society
AEH
GIVEN/EARNED: $ 25,009,961
BUDGET: $ 21,909,894
PROGRAMS: $ 15,526,811
OVERHEAD: $ 6,383,083
DECLARED OVERHEAD: 29%
ADJUSTED OVERHEAD: 38%
NET ASSETS: $ 20,793,615
TANGIBLE ASSETS: $ 2,671,184
FUNDS/INVESTMENTS: $ 19,941,846

Wildlife Conservation Society
TYPE: AES
GIVEN/EARNED: $ 115,708,172
BUDGET: $ 139,510,005
PROGRAMS: $ 123,929,532
OVERHEAD: $ 15,580,473
DECLARED OVERHEAD: 12%
ADJUSTED OVERHEAD: 12%
NET ASSETS: $ 531,537,329
TANGIBLE ASSETS: $ 147,213,794
FUNDS/INVESTMENTS: $ 363,517,170

Wildlife Waystation
TYPE: S
GIVEN/EARNED: $ 3,087,210
BUDGET: $ 3,534,901
PROGRAMS: $ 2,557,263
OVERHEAD: $ 977,638
DECLARED OVERHEAD: 28%
ADJUSTED OVERHEAD: unk
NET ASSETS: $ 1,667,766
TANGIBLE ASSETS: $ 994,730
FUNDS/INVESTMENTS: $ 155,526

NOTE: See entry for Lifesavers Wild Horse Rescue.

 

Wisconsin Humane Society
TYPE: S
GIVEN/EARNED: $ 3,690,220
BUDGET: $ 4,057,341
PROGRAMS: $ 3,446,034
OVERHEAD: $ 611,307
DECLARED OVERHEAD: 15%
ADJUSTED OVERHEAD: 15%
NET ASSETS: $ 10,780,284
TANGIBLE ASSETS: $ 7,072,877
FUNDS/INVESTMENTS: $ 7,988,639

World Society for the Protection of Animals
TYPE: AES
GIVEN/EARNED: $ 3,298,536
BUDGET: $ 3,083,664
PROGRAMS: $ 2,312,957
OVERHEAD: $ 770,707
DECLARED OVERHEAD: 25%
ADJUSTED OVERHEAD: 41%
NET ASSETS: $ 1,785,758
TANGIBLE ASSETS: $ 45,755
FUNDS/INVESTMENTS: $ 1,900,318

World Wildlife Fund (USA )
TYPE: HIU
GIVEN/EARNED: $ 102,473,652
BUDGET: $ 94,106,425
PROGRAMS: $ 75,156,178
OVERHEAD: $ 18,950,247
DECLARED OVERHEAD: 20%
ADJUSTED OVERHEAD: 33%
NET ASSETS: $ 146,386,574
TANGIBLE ASSETS: $ 37,187,156
FUNDS/INVESTMENTS: $ 144,472,105

World Wildlife Fund Canada
TYPE: HIU
GIVEN/EARNED: $ 8,993,924
BUDGET: $ 10,133,298
PROGRAMS: $ 7,060,046
OVERHEAD: $ 2,307,481
DECLARED OVERHEAD: 23%
ADJUSTED OVERHEAD: 33%
NET ASSETS: $ 4,467,266
TANGIBLE ASSETS: $ 444,798
FUNDS/INVESTMENTS: $ 4,241,477

Youth for Conservation (Kenya)
TYPE: AE
GIVEN/EARNED: $ 35,373
BUDGET: $ 33,396
PROGRAMS: $ 27,181
OVERHEAD: $ 8,192
DECLARED OVERHEAD: 23%
NET ASSETS: $ 9,060
TANGIBLE ASSETS: $ 3,160
FUNDS/INVESTMENTS: $ 5,900

 

Selected opposition groups:

 

Americans for Medical Progress
TYPE: AEV
GIVEN/EARNED: $ 467,530
BUDGET: $ 329,281
PROGRAMS: $ 268,151
OVERHEAD: $ 101,130
DECLARED OVERHEAD: 27%
ADJUSTED OVERHEAD: 27%
NET ASSETS: $ 191,925
TANGIBLE ASSETS: $ 5,738
FUNDS/INVESTMENTS: $ 189,389

Center for Consumer Freedom
TYPE: AE
GIVEN/EARNED: $ 2,726,192
BUDGET: $ 1,970,803
PROGRAMS: $ 1,565,498
OVERHEAD: $ 405,305
DECLARED OVERHEAD: 21%
NET ASSETS: $ 763,069
TANGIBLE ASSETS: $ 27,545
FUNDS/INVESTMENTS: $ 853,090

NOTE:

Citizens for Responsibility and Ethics in Washington (D.C.)
executive director Melanie Sloan on November 16, 2004 alleged to the
IRS that the Center for Consumer Freedom has violated the
requirements for holding nonprofit status “by engaging in prohibited
electioneering against presidential candidate Dennis Kucinich; by
making substantial payments to founder Richard Berman and to Berman’s
wholly owned for-profit entity Berman & Co.; and by engaging in
activities with no charitable purpose.”
Explained Sloan, “According to the IRS, participation by a
501(c)(3) organization in a political campaign on behalf of or
against any specific candidate is strictly prohibited, yet CCF
openly opposed Kucinich. IRS law also prohibits private individuals
from benefitting from non-profit organizations. Richard Berman, the
founder and president of the for-profit lobbying and public relations
firm Berman & Co., started the nonprofit Guest Choice Network in
1999. All GCN activities were conducted by Berman and BCI. Berman
dissolved GCN in 2001, changing the name to the Center for Consumer
Freedom. Berman and BCI have received nearly $2 million from GCN and
CCF since 1999.
“Tax-exempt organizations must have a charitable purpose,”
Sloan continued. “GCN and CCF really just lobby on behalf of food
producers, restaurants, and the tobacco industry. Documents that
became public as a result of the global tobacco litigation settlement
show that Philip Morris was once of the largest contributors to GCN
and CCF. Berman pitched GCN to Philip Morris to ‘unite the
restaurant and hospitality industries in a campaign to defend their
consumers and marketing programs against attacks from anti-smoking,
anti-drinking, anti-meat activists…’ Another document indicated
that Philip Morris would support Berman’s group because it would
broaden the focus of the ‘smoking issue’ and expand into the bigger
picture of over-regulation.”
“Any one of these violations would be significant enough for
the IRS to revoke an organization’s tax exempt status,” Sloan said,
speaking from perspective including stints as an assistant U.S.
prosecutor in the District of Columbia, 1998-2003, and minority
counsel for the U.S. House of Representatives Judiciary Committee,
1995 -1998.
The CREW complaint against the Center for Consumer Freedam is posted
at <www.citizensforethics.org>.

 

Ducks Unlimited
TYPE: CHU
GIVEN/EARNED: $ 163,577,792
BUDGET: $ 158,197,256
PROGRAMS: $ 135,048,007
$ 23,149,249
DECLARED OVERHEAD: 17%
NET ASSETS: $ 49,110,916
TANGIBLE ASSETS: $ 26,223,112
FUNDS/INVESTMENTS: $ 11,077,580

NOTE: Data from Ducks Unlimited balance sheets.

 

Foundation for Biomedical Research
TYPE: AEV
GIVEN/EARNED: $ 1,219,106
BUDGET: $ 901,445
PROGRAMS: $ 637,258
OVERHEAD: $ 264,187
DECLARED OVERHEAD: 29%
ADJUSTED OVERHEAD: 29%
NET ASSETS: $ 10,103,775
TANGIBLE ASSETS: $ 60,491
FUNDS/INVESTMENTS: $ 9,916,286

National Animal Interest Alliance
TYPE: AE
GIVEN/EARNED: $ 30,303
BUDGET: $ 28,730
PROGRAMS: $ 27,907
OVERHEAD: $ 823
DECLARED OVERHEAD: 3%
ADJUSTED OVERHEAD: 14%
NET ASSETS: $ 16,037
TANGIBLE ASSETS: $ 674
FUNDS/INVESTMENTS: $ 15,363

Safari Club International Foundation
TYPE: H
GIVEN/EARNED: $ 3,470,209
BUDGET: $ 3,498,343
PROGRAMS: $ 2,688,361
OVERHEAD: $ 809,982
DECLARED OVERHEAD: 23%
NET ASSETS: $ 5,338,201
TANGIBLE ASSETS: $ 6,555,075
FUNDS/INVESTMENTS: $ 495,582

NOTE: Safari Club International has more than 160 independently
funded U.S. affiliates.

White Buffalo
TYPE: H
GIVEN/EARNED: $ 415,179
BUDGET: $ 356,971
PROGRAMS: $ 351,388
OVERHEAD: $ 5,583
DECLARED OVERHEAD: 2%
ADJUSTED OVERHEAD: 2%
NET ASSETS: $ 302,266
TANGIBLE ASSETS: $ 114,845
$ 187,221

NOTE:

White Buffalo claims “To conserve native species and
ecosystems by sponsoring, supporting, and conducting scientific
research and education…To aid and assist in the management of
wildlife populations through reduction or enhancement.” What White
Buffalo mostly does is enable founder Anthony DeNicola to hunt deer
at taxpayer expense.
Hired by municipal governments to cull deer, DeNicola and
assistants have within the past four years reportedly killed 590 deer
in Iowa City, Iowa; 582 in Fairmount Park, Pennsylvania; 875 in
Princeton Township, New Jersey; and 119 at sites managed by
Cleveland MetroParks. The city council in Solon, Ohio, on October
21, 2004 authorized paying White Buffalo $500,000 to kill deer there
in 2005-2006.
DiNicola has outspokenly denouncd contraceptive means of
controlling deer. Yet DeNicola has also been hired to test deer
contraceptives in Princeton Township and Cleveland.
Unknown to DeNicola until March 1, 2004, SHARK founder
Steve Hindi monitored his shooting in Cleveland with hidden video
cameras. After three TV stations aired video of prolonged struggling
by wounded deer, MetroParks rangers found and seized eight of the
SHARK cameras.
Purportedly held as evidence while the possibility of filing
charges against Hindi was under investigation, five of the cameras
were returned on March 30, Hindi said, with the footage on all of
them erased, and with other physical damage. Metro Parks personnel
denied having ever had the other three.
According to an investigation report by Cleveland MetroParks
police officer Ray Dickson, NeNicola on March 8 stated that he
“would take full responsibility for erasing the video cameras,” and
that “the decision was made to erase the cameras” in discussion with
MetroParks rangers Dave Rankin and Justin Simon.
SHARK, after unsuccessfully seeking a criminal prosecution,
anticipates filing a lawsuit for alleged violations of civil rights,
and on November 24 applied for a federal injunction that would halt
the deer shooting if SHARK is not allowed to videotape it.

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