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ESSENTIAL DESTINATIONS

 

DECEMBER 2004

Who Gets The Money? –– 15th annual edition

Starting on page 15 is our 15th annual report on the budgets, assets, and salaries paid by the major U.S. animal-related charities, plus miscellaneous local activist groups, humane societies, and some prominent organizations abroad. We offer their data for comparative purposes. Foreign data is stated in U.S. dollars at average 2003 exchange rates.


Most charities are identified in the second column by what they do and stand for: A for advocacy, C for conservation of habitat via acquisition, E for education, H for support of hunting, I for supporting the eradication of “invasive” feral or non-native species, L for litigation, P for publication, S for shelter/sanctuary maintenance or sterilization project, U for favoring either “sustainable” or aboriginal lethal use of wildlife, and V for focus on vivisection.


As most listed charities do some advocacy and education, the A and E designations are used with others only if advocacy and education use more of the charities’ time and budget than other roles for which they may be better known. Charities of obvious purpose may not have a letter. While many charities pursue multiple activities, space limits us to offering no mre than three identifying letters.


Most of the financial data we cite for U.S. organizations comes from Internal Revenue Service Form 990 filings, usually covering fiscal year 2003. Form 990s from most U.S. charities are available––free––at <www.guidestar.com>. The data for foreign organizations, and for some U.S. organizations whose 2002 Form 990 is not yet available, comes from published balance sheets.


Who Gets The Money? enables donors to evaluate charities using three different standard fiscal measures.


Receipts vs. program


The yardstick most used by charity heads is the balance of donations plus program service revenue and unrelated business income (such as the net from running a thrift store) with program expense. Compare the Given/ Earned column in the following tables with the Programs column.


The ideal is that the program budget should equal the funds raised or earned within the year, while interest on reserves should cover the cost of raising the money. Capital-intensive special projects, e.g. building a shelter, should be funded by grants and bequests.


If donations plus program service receipts fall short of program cost, the program may be uninspired or poorly promoted.


If donations plus program service receipts far exceed program cost, the program budget for the next year should be larger––but some charities hoard rather than use a surplus, to have more interest available to use to raise funds. (See “Budget vs. assets,” next page.)


This yardstick favors older charities that attract large bequests. If younger charities try to build reserves big enough to pay interest equal to their fundraising expense, they run a high risk of becoming direct mail mills, perpetually trying to raise more, to invest more, to bring investment income closer to their ever-climbing cost of attracting donors.


Program service may become a seeming afterthought, and the main accomplishment of the charity may be enriching direct mail contractors––especially if the initial fundraising investment was borrowed from a direct mail firm, as often occurs, with rising debt keeping the charity in bondage.


Program vs. overhead


We assess the balance of program versus overhead spending by using a standard borrowed from the Wise Giving Alliance: charities should spend at least 65% of their budgets on programs, excluding direct mail appeals. This standard is stricter––and more indicative of priorities––than IRS rules, which allow charities to call some direct mail costs “program service” in the name of "education."


The % column in our tables states each charity's administration and fundraising costs as declared to the IRS. The ADJ column states those costs as they appear to be, if we ask of each mailing, “Would this have been sent if postal rules forbade the inclusion of a donor card and a return envelope?” If the answer is no, the mailing should properly be considered “fundraising,” not “program.”


Differences between the declared and adjusted balance of program and fundraising/overhead spending appear in boldface. Charities that collect interest on large endowments tend to have lower overhead because they can do less fundraising. Charities which use mostly volunteer labor and donated supplies by contrast may have “high” overhead, as much of their program work may not appear in cash accounting.


The practice of ascribing direct mail to program service instead of fundraising reflects the common but erroneous belief that “good” charities have the lowest fundraising costs relative to program service.


Calling appeal mailings “program service” in the name of humane education has devalued the idea of humane education so much that fundraising for real humane education and outreach has become a very hard sell.


Budget vs. assets


Italics, in the asset columns, indicate a deficit. Shelters and sanctuaries tend to have more tangible assets (property and equipment) due to the nature of their work. Often total assets add up to less than the sum of fixed assets plus cash because of declared liabilities.


Compare the Budget and Funds/ Investmt columns.


Says the Wise Giving Alliance, "Usually, the organization's net assets available for the following fiscal year should not be more than twice the higher of the current year's expenses or the next year's budget."


Substantial fiscal assets are often “locked up” in restricted endowments. Yet an endowment balance may be used as collateral on investment in expanded program service–– if a charity opts to do so.

The ANIMAL PEOPLE standards for ethical charities & fundraisers

For charities:
1) The activities of an animal protection charity should verifiably endeavor to help animals, committing the overwhelming volume of resources raised to animal protection work other than fundraising, administration, and the maintenance of reserve funds.


a) ANIMAL PEOPLE believes that all fundraising and program literature distributed by an ethical animal protection organization should be truthful, accurate, and up-to-date, and should be amended or withdrawn, as is appropriate, when circumstances change or new information emerges. If a project, campaign, or program is announced but fails to be developed, for whatever reason, donors should be told what happened and what was done instead with the resources raised in the name of that project, campaign, or program.


b) ANIMAL PEOPLE believes that under all except the most unusual circumstances, which should be clearly, fully, and prominently explained to donors with solicitations for funds, an ethical animal protection charity should hold fundraising and administrative expense to less than 35% of total expenditures within a calendar or fiscal year. ANIMAL PEOPLE considers “fundraising expenses” to include any use of telemarketing to solicit funds, as well as any direct mailings which solicit funds, include envelopes for the return of donations, and would probably not have been mailed if postal rules forbade the inclusion of the donation envelopes. (This standard parallels the guidelines of the Wise Giving Alliance.)


c) ANIMAL PEOPLE believes under all except the most extraordinary circumstances, which should be clearly, fully, and prominently explained to donors with solicitations for funds, an ethical animal protection charity should avoid keeping more than twice the annual operating budget of the charity in economic reserves, including investment accounts and the reserved assets of subsidiaries. (This is also consistent with the recommendations of the Wise Giving Alliance.)


2) ANIMAL PEOPLE believes that the activities of an animal protection charity should be clearly visible to donors, news media, and the public. This includes filling out IRS Form 990 fully and accurately, and filing it in a timely manner. Donors, news media, and the public should have opportunity to personally verify the charitable program.


3) ANIMAL PEOPLE believes that animal care charities should go beyond meeting the minimal animal care standards enforced by government agencies such as the USDA Animal & Plant Health Inspection Service under the U.S. Animal Welfare Act, and should endeavor to meet or exceed the “best practice” recommendations of the major supervisory and/or accreditation organizations, if any, overseeing their specialties. Because the purposes of animal care charities vary widely, the appropriate “best practice” recommendations are also widely varied.


Examples of supervisory and/or accreditation organizations whose animal care standards we may expect charities to follow include, but are not limited to, the National Animal Control Association, if an organization holds animal control contracts; the American Zoo Association and the Alliance of Marine Mammal Parks & Aquariums, if the organization exhibits animals or manages zoological conservation programs; and for sanctuaries, the standards of the Animal Centers of Excellence, The Association of Sanctuaries, and the American Sanctuary Association.
Similar organizations set comparable standards for animal care in many nations, with variations suited to their circumstances.


Where no national or regional organization has established standards appropriate for the operation of animal care charities, ANIMAL PEOPLE finds generally applicable the “best practice” recommendations in the instructional pamphlet series authored by Maneka Gandhi for distribution by the Animal Welfare Board of India. These recommendations were developed for use under highly adverse conditions with limited resources, yet aspire to a high level of animal well-being.


4) ANIMAL PEOPLE believes that an ethical animal protection charity should behave in a manner which takes into consideration the welfare of all animals, not only those under the direct auspices of the charitable programs. Just as it would be unethical for a human welfare charity to sacrifice the well-being of some people in order to benefit a chosen few, so ANIMAL PEOPLE believes it is inherently unethical to cause some animals to suffer on behalf of other animals.


a) Policies which promote the well-being of some animals by encouraging the killing of predators or competitor species are to ANIMAL PEOPLE inherently unethical ––as are policies which encourage the release or return of animals to habitat where the animals are unwelcome and may be at high risk of enduring human cruelty or extermination.


b) ANIMAL PEOPLE recommends that all food served for human consumption by or on behalf of animal charities should be vegetarian or, better, vegan.


5) ANIMAL PEOPLE believes that an ethical animal charity should behave in a manner which takes into consideration the well-being of the whole of the animal-related nonprofit sector.


a) Fundraising may be competitive, as charities strive to develop the most effective programs of their kind, but ANIMAL PEOPLE views as inherently unethical any practice that tends to raise the fundraising costs as opposed to program expenditure of the animal protection sector in general.


b) ANIMAL PEOPLE views as inherently unethical the involvement of an animal protection charity, or the officers, directors, and other management of the charity, in any form of crime except for occasional acts of open civil disobedience undertaken in connection with nonviolent protest. ANIMAL PEOPLE believes that animal protection charities should not be directed or managed by persons of felonious criminal history involving theft, fraud, or violence against either humans or nonhuman animals.


6) ANIMAL PEOPLE believes that even beyond the requirements of law, an ethical animal protection organization must discourage racism, sexism, sexual predation, discrimination, and harassment. Humans are animals too, and must not be subjected to any practice which would be considered cruel or inappropriate if done to the nonhuman animals who are the intended beneficiaries of the work of an animal-related charity.


7) ANIMAL PEOPLE believes that even beyond the requirements of law, an ethical animal charity must endeavor to maintain facilities which are safe, clean, and physically and emotionally healthy for animals, visitors, and staff.


8) ANIMAL PEOPLE believes that if and when an ethical animal charity finds itself to be in violation of any of these standards, however accidentally and unintentionally, it must set to work immediately to resolve the problems.


9) ANIMAL PEOPLE views as inherently unethical the use of legal action to attempt to silence criticism. ANIMAL PEOPLE believes that all nonprofit charities and their officers, directors, and management should view themselves as operating under public scrutiny, for the public benefit, and as being therefore public figures subject to the same kinds of observation, criticism, commentary, and satire as elected officials, candidates for public office, and celebrities.


This is a somewhat more stringent requirement than is recommended by other codes of ethics recommended for nonprofit organizations. It replaces the expectation implied within the standards developed with human service institutions in mind that the constituency of the charity shall be able to monitor the work and intervene if necessary to ensure that the duties of the charity are properly fulfilled.


10) ANIMAL PEOPLE believes that an ethical animal-related charity, if it employs an outside fundraiser or fundraising counsel, should hire only fundraisers or fundraising counsels with no conflicts of interest, such as simultaneously representing organizations or political candidates with goals opposed to those of the animal-related charity, who follows these standards:


For fundraisers


F1) ANIMAL PEOPLE believes that an ethical fundraiser or fundraising counsel for an animal charity is one who endeavors to help the client charity to meet all of the ten standards enumerated above.


F2) ANIMAL PEOPLE believes it is inherently unethical for a fundraiser or fundraising counsel to undertake or advise telemarketing, direct mailing, or any other kind of activity at a level or in a manner which results in combined fundraising and administrative cost exceeding 35% of the total spending by the charity during the year.


F3) ANIMAL PEOPLE believes it is inherently unethical for a fundraiser or fundraising counsel to make claims in telemarketing, direct mailing, or other fundraising activity which are not factually substantiated.


F4) ANIMAL PEOPLE believes it is incumbent upon a fundraiser of fundraising counsel to ascertain that all claims made in telemarketing, direct mailing, or other fundraising activity are factual. As with the failure of an animal protection charity to meet basic animal care standards, ANIMAL PEOPLE believes that ignorance is no excuse.


F5) ANIMAL PEOPLE believes it is incumbent upon a fundraiser or fundraising counsel to ensure that all nonprofit organizations represented fill out and promptly file a complete and accurate IRS Form 990, if operating in the U.S., including complete disclosure of all telemarketing and direct mailing expenses, and that an ethical fundraiser should sever ties with any charity which fails to do so.


Similar financial disclosures should be required of charities operating abroad.


F6) ANIMAL PEOPLE believes it is incumbent upon a fundraiser or fundraising counsel for animal charities to ensure that all applicable animal care standards are consistently met. Though an ethical fundraiser or fundraising counsel may represent an animal charity which is raising funds to achieve compliance with applicable standards that it temporarily falls short of meeting, ANIMAL PEOPLE believes the need to raise an exceptional amount of money for capital improvements does not justify an investment in fundraising so high that fundraising and administration cost more than 35% of the total expenditures of the charity during the fiscal or calendar year. ANIMAL PEOPLE believes an ethical fundraiser or fundraising counsel for animal charities should not represent an organization which is so far derelict in meeting the applicable animal care standards, especially those of the U.S. Animal Welfare Act, that adequate funds to make improvements cannot be raised while staying under the 35% limit.


F7) ANIMAL PEOPLE believes it is inherently unethical for a fundraiser or fundraising counsel to represent an animal charity which is involved in any kind of crime other than civil disobedience undertaken as nonviolent protest, or whose officers, directors, and other management are involved in crime other than civil disobedience as nonviolent protest, or whose officers, directors, and other management have felonious criminal records involving theft, fraud, or violence against either humans or nonhuman animals. ANIMAL PEOPLE believes that it is incumbent upon a fundraiser or fundraising counsel to ascertain whether the key personnel of client charities have criminal history.


F8) ANIMAL PEOPLE believes it is inherently unethical for a fundraiser or fundraising counsel for animal charities to simultaneously represent organizations or political candidates whose activities or goals conflict with the interests of animals. For example, ANIMAL PEOPLE believes it is inherently unethical for a fundraiser or fundraising counsel for animal charities to simultaneously represent, including through technically separate companies, any organizations or political candidates whose activities or goals include weakening or repealing animal protection laws.


F9) ANIMAL PEOPLE believes it is inherently unethical for a fundraiser or fundraising counsel to use lawsuits, or the threat of lawsuits, to try to silence criticism, or to try to compel a charity to adhere to a fundraising contract which the charity has determined is disadvantageous. If a charity finds that it erred in signing a contract which is so disadvantageous that the activities undertaken in the name of the charity are not chiefly benefiting the charitable work, the charity should be allowed to break or amend that contract without further allocation or diversion of resources away from the charitable work that it was incorporated to do. An ethical fundraiser or fundraising counsel should accordingly discourage client charities from incurring debts to the fundraiser or fundraising counsel so large as to require additional fundraising after the initial contracted telemarketing or mailings.


F10) ANIMAL PEOPLE believes that fundraisers and fundraising counsels for charities should view themselves as operating as ex-officio officers of their client charities, under mandate to represent the best interests of the client charities, and under public scrutiny, for the public benefit, which makes them therefore public figures subject to the same kinds of observation, criticism, commentary, and satire as elected officials, candidates for public office, and celebrities. Similar standards already apply to lawyers employed by charities in some states, recognizing the privileged position of a lawyer relative to the governance of a charity, yet a hired fundraiser or fundraising counsel often has equal or greater influence on how a charity operates because fundraising along with policymaking and oversight is among the generally recognized duties of a nonprofit board of directors.

 

Budgets, Programs, Overhead & Assets - 160 animal protection charities (1st of 3 pages)

ORGANIZATION TYPE GIVEN/EARNED BUDGET PROGRAMS OVERHEAD % ADJ NET ASSETS TANGIBLE ASSETS FUNDS/INVEST NOTE
African Wildlife Fndtn HIU $ 13,064,298 $ 12,248,819 $ 9,709,892 $ 2,538,927 21% 24% $ 8,700,400 $ 92,554 $ 6,975,323 1
Alley Cat Allies AE $ 2,360,545 $ 2,034,223 $ 1,584,397 $ 449,826 22% 52% $ 1,399,689 $ 74,629 $ 1,069,330
Amer AntiVivisection Soc AEV $ 2,937,759 $ 1,377,753 $ 1,075,578 $ 302,175 22% 22% $ 16,082,609 $ 46,357 $ 12,794,088
American Bird Conservancy AEI $ 2,851,849 $ 2,457,902 $ 2,069,568 $ 388,334 16% 16% $ 2,009,516 $ 23,784 $ 1,566,311 2
Amer Horse Protection Assn AE $ 173,763 $ 227,063 $ 174,298 $ 52,765 23% 23% $ 812,086 $ 246 $ 724,541
American Humane Assn AEW $ 8,558,927 $ 10,366,805 $ 8,405,154 $ 1,961,651 26% 26% $ 7,841,291 $ 2,441,628 $ 1,505,160 3
American SPCA AES $ 43,664,232 $ 42,965,564 $ 33,513,507 $ 9,451,967 22% 31% $ 64,693,475 $ 19,058,337 $ 38,055,631 4
Animal Legal Defense Fund AL $ 2,979,415 $ 3,120,780 $ 2,462,761 $ 658,019 21% 57% $ 2,763,306 $ 28,902 $ 2,709,865
ANIMAL PEOPLE P $ 324,305 $ 394,563 $ 225,226 $ 169,337 43% 24% $ 25,087 $ 29,756 $ 21,298 5
Animal Protection Inst AE $ 1,556.702 $ 2,150,103 $ 1,617,381 $ 532,722 22% 35% $ 2,566,674 $ 1,136,854 $ 1,499,298
Animal Rescue League/Boston S $ 6,855,641 $ 9,063,167 $ 7,283,079 $ 1,780,088 20% 20% $ 95,220,677 $ 11,260,673 $ 71,568,290 Animal Rescue Branch (China) SA $ 7,847 $ 50,608 $ 43,889 6,719 13% $ 20,024 $ 19,782 $ 242 6
Animal Sanctuary of U.S. S $ 810,314 $ 926,967 $ 813,407 $ 113,560 14% 14% $ 1,088,682 $ 1,340,256 $ 9,361 7
Animal Trackers (Canada) S $ 84,003 $ 128,536 $ 110,297 $ 18,239 14% (not available)
Animal Welfare Institute AEW $ 1,781,713 $ 1,169,280 $ 989,124 $ 180,156 15% 15% $ 3,090,519 $ 730,742 $ 2,722,586
Animals Asia Foundation AES $ 68,168 $ 64,369 $ [not possible to determine] $ 64,271 $ 1,968 $ 111,261 8
Associated Humane Soc S $ 5,192,341 $ 7,244,709 $ 4,747,826 $ 2,496,883 35% 35% $ 13,377,397 $ 3,224,682 $ 9,391,173
Assn Small Anml Prtctn (China) S $ 142,177 $ 120,074 $ 96,344 18,804 20% $ 30,000 $ 5,668 $ 24,333
Assn of Vets for Animal Rights $ 325,270 $ 213,639 $ 165,679 $ 47,960 23% 23% $ 254,936 $ 1,190 $ 260,843 9
(continued on page 16)
ORGANIZATION TYPE GIVEN/EARNED BUDGET PROGRAMS OVERHEAD % ADJ NET ASSETS TANGIBLE ASSETS FUNDS/INVEST NOTE
Atlanta Humane Society/SPCA S $ 3,827,542 $ 4,049,919 $ 2,885,087 $ 1,165,832 29% 29% $ 22,740,997 $ 4,429,561 $ 14,732,533
Bat Conservation Intl AE $ 2,112,810 $ 2,676,490 $ 2,254,662 $ 421,828 16% 27% $ 3,291,845 $ 1,894,315 $ 1,360,738 10
Best Friends Animal Society SP $ 19,227,570 $ 16,579,843 $ 12,607,664 $ 3,972,179 24% 24% $ 23,415,834 $ 24,271,610 $ 8,983,039
Big Cat Rescue S $ 688,571 $ 402,114 $ 361,755 $ 40,359 10% 17% $ 1,142,039 $ 449,570 $ 268,127 11
Bide-A-Wee Home Association S $ 9,219,199 $ 9,674,092 $ 7,431,023 $ 2,243,069 23% 23% $ 25,500,221 $ 9,546,857 $ 14,409,476
Blue Cross of Hyderabad (India) $ 81,830 $ 81,978 $ 66,878 $ 15,100 18% $ 13,850 $ 12,855 $ 22,258
Blue Cross of India S $ 239,870 $ 268,539 $ 214,478 $ 54,061 20% $ 262,545 (not available)
Bombay SPCA S $ 328,932 $ 404,070 (current breakdown unavailable) $ 864,429 $ 169,955 $ 686,146
Brooke Fund for Animals S $ 8,253,300 $ 9,195,933 $ 5,425,600 $ 3,770,333 41% 41% $ 14,585,510 not available $ 11,931,600 12
Cedarhill Animal Sanctuary S $ 337,886 $ 321,841 $ 267,871 $ 53,980 17% 17% $ 87,936 $ 354,954 $ 2,912
CETA/Leo Tolstoy (Ukraine) AES $ 11,630 $ 27,000 $ 21,000 $ 6,000 22% $ 50,000 $ 40,000 $ 1,300
Compassion in World Farming AE $ 2,325,780 $ 2,912,256 $ 1,747,354 $ 1,164,902 40% 40% (not available)
Compassion Over Killing AE $ 158,392 $ 139,935 $ 134,570 $ 5,365 4% 4% $ 75,420 $ (none) $ 45,962
Compassionate Crusaders/Calcutta $ 39,881 $ 42,845 $ 36,526 $ 6,319 15% $ 68,256 $ 62,165 $ 6,092
Compassion Unlimited Plus Action $ 171,971 $ 155,670 $ 144,910 $ 10,760 7% $ 413,271 $ 216,891 $ 71,642
Connecticut Humane Society S $ 1,862,158 $ 3,886,969 $ 3,425,405 $ 461,564 12% 12% $ 53,998,141 $ 5,364,548 $ 34,559,000
Conservation Fund CIU $ 104,519,416 $ 45,659,225 $ 42,994,353 $ 2,664,872 6% 6% $ 253,921,574 $ 222,065,335 $ 36,897,496
Conservation International CEU $ 42,581,935 $ 83,701,035 $ 71,562,355 $ 12,138,680 15% 15% $ 240,060,608 $ 3,725,260 $ 58,574,198 13
Dallas SPCA/SPCA of Texas S $ 7,673,332 $ 5,907,488 $ 3,934,421 $ 1,973,067 33% 33% $ 7,137,514 $ 6,858,851 $ 3,099,041
Defenders of Animal Rights S $ 833,836 $ 622,081 $ 545,964 $ 76,117 12% 28% $ 2,287,668 $ 1,345,192 $ 1,207,36O
Defenders of Wildlife AEH $ 20,181,194 $ 22,627,527 $ 17,022,394 $ 5,605,133 25% 59% $ 16,107,192 $ 12,686,009 $ 7,448,925
DELTA Rescue S $ 6,253,569 $ 5,112,995 $ 4,593,697 $ 519,298 10% 19% $ 6,599,766 $ 2,583,200 $ 4,018,987
Denver Dumb Friends League S $ 6,878,362 $ 7,577,803 $ 6,154,064 $ 1,423,739 19% 19% $ 33,577,475 $ 5,346,675 $ 22,046,154
Dian Fossey Gorilla Fund Intl. $ 1,907,561 $ 1,594,565 $ 1,222,300 $ 372,265 23% 23% $ 462,382 $ 49,795 $ 132,959 14
Dian Fossey Gorilla Fund Europe $ 1,631,542 $ 1,123,672 $ 730,387 $ 393,285 35% 35% $ 878,400 [not available] 14
Dogs’ Home Battersea (U.K.) S $ 20,078,020 $ 17,075,195 $ 15,538,427 $ 1,536,768 9% 9% $ 85,095,000 not available $ 42,822,000
Dogs Trust (U.K.) S $ 48,793,180 $ 35,506,333 $ 24,499,369 $ 11,006,963 31% 31% $ 74,298,000 not available $ 30,561,000 15
Donkey Sanctuary (U.K.) S $ 25,803,000 $ 24,188,940 $ 20,988,742 $ 3,200,197 13% $ 51,057,000 $ 15,262,200 [not available]
Doris Day Animal League AER $ 2,701,180 $ 2,740,123 $ 2,104,393 $ 635,730 23% 56% $ 799,045 $ 24,492 $ 785,187
Durrell Wildlife Conserv Trust $ 7,664,000 $ 8,999,940 $ 5,140,470 $ 3,859,470 43% 43% $ 27,706,200 $ 9,894,810 $ 17,379,510 16
Fethiye Friends/Animals (Turkey) $ 65,000 $ 65,000 (approximate amounts are projected from nine monthly budget statements issued in 2002)
Earth Island Institute AE $ 4,642,222 $ 5,271,042 $ 4,595,635 $ 675,407 13% 13% $ 2,552,364 $ 61,046 $ 5,700,788
EarthJustice A $ 18,911,843 $ 18,873,861 $ 12,306,556 $ 6,567,305 35% 35% $ 25,211,568 $ 2,739,583 $ 21,520,984
Elephant Sanctuary in Hohenwald $ 2,137,876 $ 1,012,146 $ 730,361 $ 281,783 28% 28% $ 2,988,154 $ 4,023,883 $ 973,734
Environmental Defense AEU $ 43,316,468 $ 42,401,842 $ 33,926,291 $ 8,475,551 20% 24% $ 49,113,319 $ 7,857,069 $ 27,226,629
Farm Animal Reform Movement AER $ 485,976 $ 536,286 $ 521,321 $ 14,965 3% 16% $ 602,090 $ [none] $ 169,233
Farm Sanctuary AES $ 3,352,927 $ 3,068,765 $ 2,423,871 $ 644,894 21% 29% $ 4,521,416 $ 2,440,998 $ 1,797,994
Feral Cat S/N Project (Seattle) $ 97,158 $ 56,049 $ 50,422 $ 5,627 10% (not available)
Food Animal Concerns Trust AE $ 460,215 $ 524,066 $ 385,822 $ 138,244 26% 26% $ 2,192,880 $ 1,475 $ 1,646,090 17
Foundation for Animal Protect S $ 152,976 $ 190,519 $ 181,099 $ 9,421 5% $ 5,339 [not available]
Fndtn to Support Animal Protect $ 7,179,068 $ 2,610,200 $ 13,830 $ 2,596,370 100% 100% $ 15,299,586 $ 3,363,734 $ 13,457,689 18
Friends of Animals AER $ 3,886,197 $ 5,294,087 $ 4,340,606 $ 953,481 18% 27% $ 5,669,550 $ 78,836 $ 5,049,407 19
Fund for Animals AES $ 6,685,048 $ 7,604,874 $ 6,006,552 $ 1,598,332 21% 44% $ 19,903,029 $ 3,635,484 $ 18,220,254
Fundatia Daisy Hope (Romania) S $ 21,000 $ 37,752 (all overhead costs are donated by the founders)
Gorilla Foundation S $ 2,005,926 $ 1,892,898 $ 1,143,981 $ 748,917 40% 40% $ 2,955,860 $ 2,064,534 $ 432,611
Greenpeace HIU $ 8,704,569 $ 8,305,700 $ 6,886,801 $ 1,418,899 17% 17% $ 8,063,252 $ [none] $ 6,195,554
Greyhound Friends Inc. S $ 561,104 $ 344,321 $ 344,321 $ (none) 0% 20% $ 851,330 $ 465,888 $ 509,030
Helen Woodward Animal Center S $ 4,429,143 $ 4,941,001 $ 3,739,928 $ 1,201,073 24% 25% $ 10,084,663 $ 2,912,732 $ 3,115,514
Help In Suffering (India) S $ 167,375 $ 154,325 $ 142,099 $ 10,159 7% 7% $ 445,254 $ 277,883 $ 167,371 20
Holiday Humane Soc (CA) S $ 641,872 $ 906,826 $ 473,175 $ 432,852 48% 48% $ 18,119,980 $ 2,790,282 $ 15,329,698 21
HAPS (Ethiopia) AE $ 5,989 $ 5,449 $ 3,636 $ 1,376 9% 9% $ 1,805 $ 828 $ 977
Hong Kong SPCA S $ 6,013,158 $ 6,510,866 $ 5,915,241 $ 595,625 9% 9% $ 2,481,194 $ 786,851 $ 2,308,113
Humane Farm Animal Care AE $ 422,869 $ 343,679 $ 301,520 $ 42,159 12% 12% $ 81,284 $ 11,551 $ 72,392
Humane Farming Association AES $ 1,913,133 $ 1,669,516 $ 1,512,861 $ 156,655 9% 16% $ 6,864,815 $ 2,973,639 $ 3,882,784
Humane Society of the U.S. AE $ 64,869,455 $ 69,548,619 $ 47,635,118 $ 21,913,501 32% 50% $ 99,997,471 $ 8,240,970 $ 96,694,830
In Defence of Animals/India S $ 31,969 $ 40,610 $ 31,146 $ 9,464 23% $ 26,985 $ 6,905 $ 8,995 22
In Defense of Animals AER $ 2,734,314 $ 2,731,478 $ 2,263,970 $ 467,508 17% 34% $ 2,819,164 $ 223,183 $ 1,794,325
Intl Aid for Korean Animals AE $ 191,728 $ 192,202 $ 159,884 $ 32,318 17% 28% $ 17,239 $ [none] $ 17,239
Intl Exotic Feline Sanctuary S $ 399,163 $ 513,950 $ 434,260 $ 79,690 18% 18% $ 485,607 $ 611,226 $ 11,023
Intl Fund for Animal Welfare AE $ 12,343,054 $ 12,064,070 $ 9,265,705 $ 3,498,365 29% 51% $ 23,447,705 $ 4,347,377 $ 17,795,638
Intl Primate Protection Lg AES $ 581,636 $ 583,299 $ 468,396 $ 122,715 21% 21% $ 2,062,164 $ 439,830 $ 1,570,289
Intl Soc for Animal Rights AE $ 532,484 $ 387,816 $ 291,257 $ 96,559 25% 25% $ 2,994,113 $ 26,208 $ 2,789,517 23
Intl Wildlife Coalition AE $ 710,773 $ 1,039,485 $ 949,897 $ 89,588 9% 39% $ lost 77,034 $ 56,703 $ 77,664 24
Jane Goodall Institute ESU $ 4,780,919 $ 6,241,328 $ 4,566,011 $ 1,675,317 27% 27% $ 7,496,184 $ 585,449 $ 6,973,421 25
Last Chance for Animals AER $ 734,246 $ 860,559 $ 686,835 $ 173,724 20% 40% $ 37,682 $ 23,652 $ 56,308
Lifesavers Wild Horse Rescue S $ 1,555,980 $ 1,347,445 $ 899,806 $ 447,639 33% 72% $ 866,189 $ 632,072 $ 187,967 26
Linis Gobyerno (Philipines) S $ 4,464 $ 4,050 $ 3,900 $ 150 4% 4% $ 17,857 $ 17,443 $ 414 27
Los Angeles SPCA S $ 3,447,824 $ 4,833,176 $ 3,395,468 $ 1,437,708 30% 30% $ 11,735,010 $ 6,669,707 $ 9,946,681
(continued on page 16)
ORGANIZATION TYPE GIVEN/EARNED BUDGET PROGRAMS OVERHEAD % ADJ NET ASSETS TANGIBLE ASSETS FUNDS/INVEST NOTE
Maddie’s Fund S $ 10,971,080 $ 7,224,065 $ 6,028,855 $ 1,195,210 17% 17% $ 144,462,499 $ 32,832 $ 127,774,827
Marine Mammal Center S $ 7,456,189 $ 4,188,538 $ 2,911,317 $ 1,377,221 33% 35% $ 11,520,300 $ 2,511,983 $ 5,499,232
Maryland SPCA S $ 1,083,324 $ 1,991,781 $ 1,527,119 $ 464,662 23% 23% $ 14,306,406 $ 607,569 $ 13,706,763
Massachusetts SPCA AES $ 43,627,574 $ 45,892,911 $ 38,970,230 $ 6,922,681 15% 16% $ 82,601,433 $ 19,161,848 $ 62,078,811 28
Mayhew Home (U.K.) S $ 1,764,244 $ 1,914,129 $ 1,435,597 $ 478,532 25% 25% $ 1,811,700 $ (not available)
McKee Project (Costa Rica) S $ 35,850 $ 17,652 $ 17,500 $ 142 1% 1% $ 33,470 $ 27,450 $ 6,020 29
Michigan Humane Society S $ 11,921,909 $ 10,251,993 $ 7,254,633 $ 2,997,360 29% 30% $ 15,982,711 $ 3,597,608 $ 11,564,158
National Animal Control Assn $ 624,710 $ 721,158 $ 608,284 $ 112,874 16% 16% $ 263,383 $ 182,432 $ 139,009
Natl Anti-Vivisection Soc V $ 1,540,335 $ 2,356,404 $ 1,781,208 $ 575,196 24% 39% $ 3,363,047 $ 61,459 $ 3,264,211 30
National Audubon Society HIU $ 70,934,695 $ 71,997,904 $ 56,140,901 $ 15,857,003 22% 22% $ 170,664,415 $ 51,332,886 $ 141,327,064
Natl Fish & Wildlife Fndtn CH $ 62,372,697 $ 67,147,497 $ 61,425,181 $ 5,722,316 9% 9% $ 22,282,275 $ 594,455 $ 139,244,514 31
Natl Humane Education Soc S $ 3,615,655 $ 4,445,579 $ 3,231,889 $ 1,213,690 27% 55% $ 3,482,807 $ 3,156,684 $ 856,773 32
Natl Wildlife Federation HIU $ 63,280,147 $105,693,894 $ 86,631,484 $ 19,062,410 18% 30% $ 6,746,692 $ 29,701,313 $ 6,047,033 33
Natural Resources Dfnse Cncl HIU $ 57,894,195 $ 51,116,983 $ 41,374,490 $ 9,742,493 19% 39% $ 80,109,171 $ 15,552,337 $ 69,297,593
Nature Conservancy HIU $ 752,611,628 $569,529,901 $452,997,972 $116,531,929 21% 21% $3,176,698,445 $2,208,412,017 $1,125,524,979
Neighborhood Cats AES $ 120,321 $ 91,925 $ 68,053 $ 23,872 26% 26% $ 27,736 $ [none] $ 27,736
New England Anti-Vivis Soc AEV $ 347,212 $ 733,403 $ 590,559 $ 142,844 20% 20% $ 6,670,746 $ 294,351 $ 6,302,855
Noah’s Lost Ark S $ 302,282 $ 271,349 $ 88,838 $ 182,511 67% 67% $ 68,031 $ 138,421 $ 5,026 26
North Shore Anml Lg America S $ 28,360,640 $ 32,521,552 $ 21,019,537 $ 11,502,015 35% 47% $ 33,006,843 $ 11,610,125 $ 18,894,934 34
Oregon Humane Society S $ 5,528,618 $ 5,315,527 $ 4,490,852 $ 824,675 16% 16% $ 13,493,784 $ 7,669,595 $ 4,421,608 35
Pasado’s Safe Haven S $ 794,846 $ 511,593 $ 395,871 $ 101,023 20% 24% $ 1,346,331 $ 617,569 $ 730,573
PAWS Animal Rescue (Ireland) AS $ 143,216 $ 159,678 $ 131,732 $ 27,946 21% (not available)
Peaceful Valley Donkey Rescue S $ 531,190 $ 467,792 $ 65,341 $ 402,451 25% 86% $ 65,820 $ 29,353 $ 74,692 26
PETA AER $ 23,525,617 $ 21,484,419 $ 18,442,816 $ 3,041,603 14% 32% $ 7,632,195 $ 633,794 $ 4,410,264 18
Pennsylvania SPCA S $ 3,172,279 $ 7,800,922 $ 6,685,416 $ 1,115,506 14% 14% $ 29,520,384 $ 9,376,284 $ 20,340,574
Peregrine Fund SH $ 5,789,444 $ 5,983,468 $ 5,632,559 $ 350,909 6% 6% $ 15,090,041 $ 5,414,840 $ 8,543,521 36
Performing Animal Welf Soc AES $ 2,539,058 $ 1,634,206 $ 1,464,715 $ 169,491 10% 13% $ 4,988,615 $ 5,787,487 $ 242,066
Pet Adoption Fund S $ 831,779 $ 609,836 $ 504,183 $ 105,653 21% 26% $ 1,646,011 $ 154,400 $ 1,491,611
PETsMART Charities $ 14,886,706 $ 14,447,007 $ 13,109,218 $ 1,337,789 9% $ 8,440.843 $ 82,679 $ 8,358,164 37
Pet Savers Foundation S $ 1,097,095 $ 951,082 $ 778,218 $ 172,865 18% 18% $ lost 36,057 $ 6,357 $ 136,533 34
PCRM AEV $ 9,040,289 $ 7,175,448 $ 6,612,956 $ 562,492 8% 18% $ 2,865,026 $ 514,158 $ 2,578,182 18
PCRM Foundation AE $ 4,000,153 $ 153 $ [none] $ 153 n/a n/a $ 4,001,272 $ [none] $ 4,001,272 18
Primarily Primates S $ 642,352 $ 723,135 $ 491,939 $ 231,196 32% 32% $ 2,593,382 $ 2,425,342 $ 261,218
Pro Fauna (Indonesia) S $ 209,244 $ 183,596 $ 143,205 $ 40,391 22% (not available)
Return to Freedom S $ 645,131 $ 618,507 $ 434,721 $ 183,786 29% 29% $ lost 105,625 $ 15,984 $ 16,803 38
Richmond SPCA S $ 2,145,905 $ 2,953,054 $ 2,220,735 $ 732,319 25% 25% $ 21,720,973 $ 7,910,422 $ 20,368,759
Royal SPCA of Great Britain S $ 146,908,740 $126,815,100 $114,620,220 $ 30,535,380 24% $ 265,909,980 $ 145,254,420 $ 131,485,500
Royal Soc for Protect Birds S $ 116,060,430 $122,427,000 $ 84,405,090 $ 38,021,910 14% 31% $ 172,988,070 $ 68,013,000 $ 476,698,950
San Francisco SPCA SAE $ 10,998,680 $ 13,960,768 $ 9,828,221 $ 4,132,547 30% 30% $ 44,818,570 $ 20,096,710 $ 17,714,615
Save The Chimps S $ 2,273,911 $ 2,066,072 $ 1,851,511 $ 214,561 10% 10% $ 6,554,199 $ 6,644,153 $ 242,005 39
Sea Shepherd Conservation Soc AE $ 691,368 $ 529,908 $ 488,343 $ 41,565 8% 8% $ 3,049,373 $ 174,072 $ 1,990,793
SHARK AE $ 241,911 $ 118,971 $ 67,299 $ 51,672 43% 43% $ 219,099 $ 75,933 $ 146,591 40
Sheldrick Wildlife Trust (Kenya) $ 647,180 $ 498,561 $ 456,016 $ 42,545 9% 9% $ 1,185,517 $ 769,863 $ 415,654
Sierra Club AE $ 49,870,205 $ 32,715,619 $ 29,460,570 $ 3,255,049 10% 10% $ 120,412,861 $ 574,047 $ 95,328,328
Small Paws Rescue S $ 313,923 $ 301,943 $ 301,943 $ 1,971 1% 20% $ 18,436 $ [none] $ 18,248 41
SOS Animals Ukraine S $ 25,785 $ 67,171 $ 51,722 $ 15,449 23% (not available)
SPANA S $ 7,448,100 $ 4,671,468 $ 3,456,887 $ 1,214,581 26% 26% $ 15,536,700 not available $ 7,887,300 42
SPA de Lyon (France) S $ 4,746,967 $ 4,321,395 $ 2,610,507 $ 1,711,131 40% (not available)
Spay/Neuter Assistance Program $ 3,162,130 $ 3,033,639 $ 2,539,165 $ 494,474 16% 16% $ 678,326 $ 583,357 $ 116,389
Stop Animal Exploitation Now AV $ 48,727 $ 43,244 $ 38,278 $ 4,965 12% 12% $ 28,918 $ [none] $ 28,918
Tiger Creek S $ 831,569 $ 724,816 $ 433,325 $ 291,391 40% 79% $ 157,007 $ 214,473 $ 11,352 26
Tiger Haven S $ 2,422,755 $ 1,934,205 $ 502,843 $ 1,431,361 74% 74% $ 1,768,812 $ 675,848 $ 1,092,675 26
Tony LaRussa’s ARF (CA) S $ 3,711,683 $ 3,849,250 $ 2,850,109 $ 1,009,141 26% 30% $ 10,072,419 $ 14,573,378 $ 616,365 43
Turpentine Creek Foundation S $ 469,211 $ 574,090 $ 574,090 [declared none] 29% $ 436,903 $ 794,694 $ 1,929 44
United Animal Nations AE $ 998,888 $ 849,501 $ 658,954 $ 190,547 22% 31% $ 671,693 $ 18,011 $ 670,365
United Poultry Concerns AE $ 132,681 $ 138,352 $ 106,384 $ 31,968 23% 23% $ 172,528 $ 97,362 $ 94,909
Univ Federation for Anml Welfare $ 2,408,996 $ 963,581 $ 622,473 $ 341,108 35% $ 5,453,400 [not available] 45
Vegan Outreach AE $ 211,713 $ 194,085 $ 177,913 $ 16,172 8% 8% $ 62,926 $ [none] $ 50,154
Visakha SPCA S $ 64,725 $ 50,105 $ 49,147 $ 6,305 13% $ 150,070 $ 74,080 $ 20,539
VIVA (U.K.) AE $ 1,177,266 $ 889,188 $ 726,653 $ 126,535 14% $ 209,638 $ 11,100 $ 189,436 46
Water Keeper Alliance AE $ 1,304,211 $ 1,251,263 $ 878,549 $ 372,714 30% 37% $ 280,805 $ 134,576 $ 153,074
Whidbey Anml Improvement Fndn S $ 315,836 $ 367,789 $ 270,105 $ 97,684 27% (not available) 47
Wildlife Trust AE $ 3,216,179 $ 4,167,089 $ 3,525,047 $ 642,042 15% 15% $ 7,567,908 $ 33,433 $ 7,331,942 16
Wild Burro Rescue S $ 200,222 $ 201,215 $ 176,179 $ 25,036 12% 12% $ 277,274 $ 356,778 $ 110,106 48
Wilderness Society AEH $ 25,009,961 $ 21,909,894 $ 15,526,811 $ 6,383,083 29% 38% $ 20,793,615 $ 2,671,184 $ 19,941,846
Wildlife Conservation Soc AES $ 115,708,172 $139,510,005 $123,929,532 $ 15,580,473 12% 12% $ 531,537,329 $ 147,213,794 $ 363,517,170 Wildlife Waystation S $ 3,087,210 $ 3,534,901 $ 2,557,263 $ 977,638 28% unk $ 1,667,766 $ 994,730 $ 155,526 26
Wisconsin Humane Society S $ 3,690,220 $ 4,057,341 $ 3,446,034 $ 611,307 15% 15% $ 10,780,284 $ 7,072,877 $ 7,988,639
WSPA AES $ 3,298,536 $ 3,083,664 $ 2,312,957 $ 770,707 25% 41% $ 1,785,758 $ 45,755 $ 1,900,318
World Wildlife Fund (USA ) HIU $ 102,473,652 $ 94,106,425 $ 75,156,178 $ 18,950,247 20% 33% $ 146,386,574 $ 37,187,156 $ 144,472,105
World Wildlife Fund Canada HIU $ 8,993,924 $ 10,133,298 $ 7,060,046 $ 2,307,481 23% 33% $ 4,467,266 $ 444,798 $ 4,241,477
Youth for Conservation (Kenya) $ 35,373 $ 33,396 $ 27,181 $ 8,192 23% $ 9,060 $ 3,160 $ 5,900

CONTINUE EXAMINING THE WATCHDOG REPORT

 

Budget, Program, Overhead & Asset notes on 156 animal protection charities

 

Budgets, Programs, Assets, & Overhead of Seven Opposition Organizations