ESSENTIAL DESTINATIONS

December 2005

THE WATCHDOG EDITION (PART ONE)

WHO GETS THE MONEY?

Starting on page 14 is our 16th 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 2004 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 more than three identifying letters.

Most of the financial data we cite for U.S. charities comes from IRS Form 990 filings, usually covering fiscal year 2004. Form 990s from most U.S. charities are available–– free––at <www.guidestar.com>. The data for foreign charities, and for some U.S. charities comes from a balance sheet instead, if a balance sheet appears to be the most current, detailed, and accessible data source.

Ethical standards
There are almost as many ways to evaluate charities as there are donors. We do not give simple thumbs-up or thumbs-down judgements because each donor will have different priorities.

However, we have issued detailed 10-point sets of standards expressing our own beliefs about how ethical animal charities and animal charity fundraisers should operate.

Our standards are accessible at <www.animalpeoplenews.orgIMPORTANTMATS/whatisanethicalcharity.html>, or can be e-mailed on request, and appear as part of the preface to the 2005 ANIMAL PEOPLE Watchdog Report on 125 Animal Protection Charities, $25 from ANIMAL PEOPLE, POB 960, Clinton, WA 98236. The Watchdog Report annually reviews selected animal and habitat charities in greater depth than “Who gets the money?” allows.

A more extensive discussion of nonprofit ethics appears in our handbook Fund-raising & Accountability for Animal Charities, free for downloading at

<www.animalpeoplenews.org/IMPORTANT_MATS/fundraisingforAsia.pdf>.

Receipts vs. program

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

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 or on a balance sheet. The ADJ column, used only in evaluating IRS Form 990 filings, 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.

The average ADJ for animal charities since ANIMAL PEOPLE began compiling this statistic in 1991 has been 28%.

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/ Invest 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.

[BUDGETS PROGRAM OVERHEAD TABLE follows—>NOTE that due to table width and length columnar positioning may not display correctly on your computer. Reading left to right you should place 12 separate headings, as shown below.]

Budgets, Programs, Overhead & Assets - 136 animal protection charities

ORGANIZATION| TYPE | GIVEN/EARNED| BUDGET | PROGRAMS | OVERHEAD | % | ADJ | NET ASSETS |TANGIBLE ASSETS | FUNDS/INVEST | NOTE |
Advocates for Animals (Scotland) $ 396,431 $ 311,374 $ 245,209 $ 66,165 21% 21% $ 1,442,413 $ [none] $ 1,486,847
African Wildlife Fndtn HIU $ 14,450,891 $ 14,348,024 $ 11,461,780 $ 2,886,244 20% 28% $ 9,775,307 $ 374,750 $ 7,942,415 A
Alley Cat Allies AE $ 2,285,489 $ 2,132,819 $ 1,662,881 $ 469,938 22% 47% $ 1,634,735 $ 69,192 $ 1,373,306
Amer AntiVivisection Soc AEV $ 954,348 $ 1,408,762 $ 1,101,108 $ 307,654 22% 22% $ 16,620,677 $ 1,226,853 $ 13,186,372
American Bird Conservancy AEI $ 4,144,503 $ 3,494,191 $ 2,905,640 $ 588,551 15% $ 14,585,510 (not available) B
American Humane Assn AEW $ 11,500,120 $ 12,429,240 $ 10,533,785 $ 1,895,455 18% 20% $ 7,927,971 $ 2,242,418 $ 1,512,090 C
American SPCA AES $ 43,664,232 $ 42,965,584 $ 33,513,597 $ 9,451,967 22% 31% $ 64,693,475 $ 19,464,516 $ 45,111,308 D
Animal Help Foundation (India) S $ 75,495 $ 84,453 $ 81,630 $ 2,823 3% $ 171,663 $ 13,324 $ 6,314
Animal Legal Defense Fund AL $ 3,581,142 $ 3,072,467 $ 2,403,676 $ 668,791 22% 54% $ 3,560,815 $ 28,670 $ 3,372,460
ANIMAL PEOPLE P $ 414,875 $ 465,536 $ 372,461 $ 93,075 20% 20% $ 66,892 $ 26,972 $ 47,270
Animal Protection Inst AE $ 3,211,702 $ 2,099,523 $ 1,657,755 $ 441,768 21% 32% $ 3,745,817 $ 1,100,827 $ 2,657,578 E
Animal Refuge Kansai (Japan) S $ 731,468 $ 705,697 $ 580,478 $ 104,493 15% 15% [not stated] $ 142,785
Animal Rescue League/Boston S $ 3,270,107 $ 8,901,396 $ 7,061,267 $ 1,840,129 21% 21% $ 102,463,059 $ 11,894,544 $ 80,676,091
Animal Rescue Beijing (China) SA $ 14,736 $ 41,172 $ 32,154 $ 9,019 22% $ 25,478 $ 4,589 $ 7,073
Animal Welfare Institute AEW $ 2,913,514 $ 1,426,742 $ 1,219,473 $ 207,269 15% 15% $ 4,841,036 $ 717,132 $ 4,408,370
Animals Angels (Germany) AE $ 775,498 $ 838,108 $ 768,313 $ 69,794 9% 9% $ 264,802 $ 62,610 $ 202,192
Animals Asia Fndtn (China) AES $ 2,130,819 $ 1,911,594 $ 1,738,421 $ 173,173 9% 9% $ 1,144,263 $ 17,720 $ 1,060,399
Animed Arad (Romania) S $ 14,631 $ 13,928 $ 13,071 $ 857 7% $ 11,835 $ 11,235 $ 702
Asociata Natura (Romania) S $ 52,926 $ 18,407 $ 11,884 $ 6,523 35% $ 54,631 $ 47,488 (unavailable)
Associated Humane Soc S $ 5,961,062 $ 8,140,395 $ 5,765,850 $ 2,374,545 29% 29% $ 12,597,155 $ 3,221,761 $ 8,592,901
Assn of Vets for Animal Rights $ 226,750 $ 217,486 $ 177,819 $ 39,667 18% 18% $ 269,009 $ 6,406 $ 267,911
Atlanta Humane Society/SPCA S $ 4,872,318 $ 3,655,252 $ 2,493,251 $ 1,162,001 32% 32% $ 24,904,529 $ 4,250,954 $ 16,613,476
Baja Animal Sanctuary (Mexico) S $ 285,313 $ 302,101 $ 166,155 $ 135,945 45% $ 185,000 $ 79,000 (unavailable)
Bat Conservation Intl AE $ 2,297,577 $ 2,184,271 $ 1,735,858 $ 448,413 21% 27% $ 3,558,702 $ 2,123,350 $ 1,328,270 F
Best Friends Animal Society SP $ 20,703,005 $ 19,897,478 $ 15,612,839 $ 4,284,639 22% 26% $ 25,136,358 $ 11,263,551 $ 7,435,127
Bide-A-Wee Home Association S $ 10,221,736 $ 9,924,091 $ 7,635,687 $ 2,288,404 23% 23% $ 26,902,563 $ 9,833,096 $ 14,239,442
Blue Cross of India S $ 298,450 $ 233,865 $ 228,025 $ 5,840 3% $ 360,704 $ 204,074 $ 84,277
Brooke Fund for Animals S $ 8,070,130 $ 5,246,970 $ 4,110,713 $ 633,076 12% $ 14,585,510 (not available) G
Cat Welfare Society (Singapore) $ 64,714 $ 91,355 $ 84,395 $ 6,960 8% $ 21,040 [none claimed] $ 21,812
Compassion in World Farming AE $ 1,130,072 $ 1,136,575 (not available)
Compassion Over Killing AE $ 294,948 $ 224,833 $ 196,601 $ 28,232 13% 25% $ 153,587 $ 8,056 $ 121,488
Compassionate Crusaders/Calcutta $ 36,281 $ 42,861 $ 39,672 $ 3,189 7% $ 67,645 $ 63,331 $ 4,314
Compassion Unlimited Plus Action $ 225,111 $ 251,039 $ 236,186 $ 14,854 6% $ 148,458 $ 208,534 $ 80,004
Concern fr Helping Animals/Israel $ 729,201 $ 306,524 $ 269,863 $ 36,661 12% 12% $ 440,262 $ (none) $ 163,315
Connecticut Humane Society S $ 2,192,530 $ 4,310,206 $ 3,890,472 $ 419,734 10% 12% $ 59,291,810 $ 5,228,460 $ 38,984,882 H
Conservation Fund CIU $ 13,595,277 $ 39,205,753 $ 36,155,410 $ 3,050,343 8% 8% $ 282,262,420 $ 254,272,734 $ 56,994,505
Conservation International CEU $ 43,289,145 $ 89,256,200 $ 76,233,070 $ 13,023,130 15% 15% $ 192,206,056 $ 217,502,970 $ 58,399,713
Dallas SPCA/SPCA of Texas S $ 9,372,058 $ 7,903,462 $ 4,980,581 $ 2,922,881 37% 37% $ 10,743,418 $ 6,713,912 $ 4,232,134
Defenders of Wildlife AEH $ [No new filing of IRS Form 990 was available when ANIMAL PEOPLE went to press.]
DELTA Rescue S $ 5,515,244 $ 5,169,671 $ 4,633,368 $ 536,303 10% 19% $ 5,784,961 $ 2,735,132 $ 3,053,712
Denver Dumb Friends League S $ 9,976,711 $ 8,296,692 $ 6,649,070 $ 1,647,622 20% 20% $ 38,230,984 $ 23,906,352 $ 24,443,171
EarthJustice A $ 20,654,907 $ 19,787,362 $ 12,717,610 $ 7,069,752 36% 36% $ 27,757,300 $ 4,705,682 $ 24,092,372
Dogs’ Home Battersea (U.K.) S $ 18,426,600 $ 14,925,546 $ 13,755,098 $ 1,170,448 8% $ 88,515,000 [not available] $ 47,502,000
Dogs Trust (U.K.) S $ 54,314,860 $ 43,613,910 $ 25,723,030 $ 17,890,880 41% 41% $ 95,423,460 $ 27,999,510 $ 63,768,860 I
Donkey Sanctuary (U.K.) S $ 30,905,000 $ 22,560,650 $ 19,476,344 $ 3,084,306 14% $ 57,837,600 [not available] $ 15,538,200
Doris Day Animal League AER $ [No new filing of IRS Form 990 was available when ANIMAL PEOPLE went to press.]
Earth Island Institute AE $ 3,319,202 $ 4,050,396 $ 3,341,105 $ 709,291 18% 20% $ 2,114,638 $ 40,569 $ 1,455,677
Environmental Defense AEU $ 48,146,510 $ 45,633,401 $ 36,298,515 $ 9,334,885 21% 24% $ 54,691,314 $ 6,820,224 $ 28,361,642
Farm Animal Reform Movement AER $ 408,173 $ 408,983 $ 392,809 $ 16,174 4% 4% $ 602,597 $ 4,670 $ 53,252 J
Farm Sanctuary AES $ 4,231,151 $ 3,501,510 $ 2,812,943 $ 688,567 20% 28% $ 5,400,860 $ 2,554,691 $ 444,643
Feral Cat S/N Project (Seattle) $ 185,436 $ 143,502 $ 127,156 $ 15,059 11% $ 14,585,510 (not available) $ 11,931,600
Food Animal Concerns Trust AE $ 565,783 $ 536,383 $ 402,124 $ 134,259 25% 25% $ 1,818,667 $ 661 $ 1,800,403
Foundation for Animal Protect S $ 193,943 $ 137,910 $ 136,047 $ 1,862 2% $ 62,551 [none claimed] $ 62,551
Fndtn to Support Animal Protect $ 5,881,366 $ 3,294,816 $ 30,926 $ 3,263,890 99% 99% $ 18,543,022 $ 4,512,234 $ 14,473,727 K
Friendicoes SECA (Delhi) S $ 242,923 $ 215,783 $ 212,030 $ 3,752 2% $ 127,060 [unavailable] $ 40,446
Friends of Animals AER $ 3,934,643 $ 4,052,686 $ 3,382,869 $ 669,817 17% 21% $ 5,669,882 $ 61,768 $ 4.919,314 L
Fundatia Daisy Hope (Romania) S $ 13,547 $ 20,902 $ 20,804 $ 98 0% (administrative & fundraising costs are donated by the founder)
Gorilla Foundation S $ 2,260,009 $ 1,750,278 $ 981,344 $ 768,934 44% 44% $ 3,492,861 $ 2,025,116 $ 422,815
Greenpeace HIU $ [No new filing of IRS Form 990 was available when ANIMAL PEOPLE went to press.]
Greyhound Friends Inc. S $ 463,376 $ 470,162 $ 464,677 $ 5,485 1% 16% $ 868,744 $ 1,125,618 $ 113,173
Helen Woodward Animal Center S $ 5,013,971 $ 5,041,781 $ 3,895,828 $ 1,145,953 23% 23% $ 11,345,376 $ 2,659,356 $ 3,281,237
Help In Suffering (India) S $ 174,548 $ 149,392 $ 124,475 $ 13,732 9% $ 125,781 $ 199,647 $ 123,553
Holiday Humane Soc CA) S $ 741,306 $ 765,478 $ 413,359 $ 352,119 48% 48% $ 17,344,707 $ 1,636,446 $ 15,281,412 M
(continued on page 16)
ORGANIZATION TYPE GIVEN/EARNED BUDGET PROGRAMS OVERHEAD % ADJ NET ASSETS TANGIBLE ASSETS FUNDS/INVEST NOTE
Hong Kong SPCA S $ 6,048,905 $ 5,766,749 $ 4,712,687 $ 1,054,062 22% $ 3,061,390 $ 590,530 $ 1,928,311
Humane Eductn Trust (S. Africa) $ 100,776 $ 119,038 $ 110,636 $ 8,402 7% $ 5,596 $ 1,976 $ 7,452
Humane Farming Association AES $ 2,218,106 $ 1,960,392 $ 1,714,281 $ 246,111 13% 23% $ 7,249,622 $ 2,963,374 $ 4,323,891
Humane Society of the U.S. AE $ 74,015,068 $ 70,306,473 $ 51,561.573 $ 16,210,212 23% 55% $ 111,021,299 $ 8,638,943 $ 104,440,894 N
In Defense of Animals AER $ 3,194,409 $ 3,150,113 $ 2,642,963 $ 507,150 16% 30% $ 3,301,045 $ 246,910 $ 1,656,003
Intl Aid for Korean Animals AE $ 209,601 $ 199,457 $ 170,420 $ 29,037 15% 15% $ 27,454 $ [none] $ 27,454
Intl Exotic Feline Sanctuary S $ 495,373 $ 470,239 $ 401,923 $ 67,656 14% 14% $ 570,722 $ 563,556 $ 17,852
Intl Fund for Animal Welfare AE $ 77.552.000 $ 70,198,000 [insufficient information] unk $ 14,5,510 (not available) $ O
Intl Primate Protection Lg AES $ 1,090,416 $ 717,642 $ 571,335 $ 146,307 20% 20% $ 2,482,517 $ 587,653 $ 1,844,535
Intl Soc for Animal Rights AE $ 130,329 $ 329,136 $ 253,962 $ 75,174 23% 23% $ 2,905,987 $ 11,222 $ 2,820,371
Intl Wildlife Coalition AE $ 598,655 $ 844,577 $ 774,916 $ 69,691 8% 8% $ – 264,373 $ 121,640 $ 45,782
Jane Goodall Institute ESU $ 4,447,389 $ 5,996,640 $ 4,321,323 $ 1,675,317 28% 31% $ 7,037,161 $ 222,623 $ 6,788,710
Last Chance for Animals AER $ 705,699 $ 651,099 $ 516,186 $ 134,913 21% 29% $ 94,676 $ 64,103 $ 51,589
Lifesavers Wild Horse Rescue S $ 1,395,521 $ 1,328,341 $ 910,199 $ 418,142 32% 65% $ 934,136 $ 610,224 $ 323,864 P
Limerick Animal Welf (Ireland) $ 330,366 $ 210,694 $ 199,015 $ 11,678 6% $ 392,235 $ 251,489 $ 212,464
Linis Gobyerno (Philipines) S $ 5,050 $ 4,550 $ 2,944 $ 1,556 34% 34% $ 17,943 $ 17,443 $ 500
Los Angeles SPCA S $ 5,992,443 $ 5,471,646 $ 3,961,102 $ 1,510,544 28% 28% $ 13,881,530 $ 6,457,924 $ 3,001,905
Maddie’s Fund S $ [No new filing of IRS Form 990 was available when ANIMAL PEOPLE went to press.]
(continued on page 16)
ORGANIZATION TYPE GIVEN/EARNED BUDGET PROGRAMS OVERHEAD % ADJ NET ASSETS TANGIBLE ASSETS FUNDS/INVEST NOTE
Marine Mammal Center S $ 6,886,972 $ 4,592,988 $ 3,100,987 $ 1,492,001 33% 34% $ 15,253,906 $ 2,674,782 $ 5,352,478
Massachusetts SPCA AES $ 48,223,939 $ 47,601,766 $ 41,159,439 $ 5,992,327 13% $ 109,709,521 $ 26,341,694 $ 49,638,455 Q
Mayhew Home (U.K.) S $ 1,733,124 $ 1,365,006 $ 925,521 $ 439,484 32% 32% $ 1,887,550 $ 197,325 $ 1,043,992
McKee Project (Costa Rica) S $ 33,490 $ 31,623 $ 28,270 $ 3,353 11% $ 32,337 $ 30,450 $ 4,887
National Animal Control Assn $ 680,327 $ 729,906 $ 600,995 $ 128,911 18% 18% $ 324,844 $ 175,982 $ 148,862
Natl Anti-Vivisection Soc V $ 1,665,144 $ 1,840,996 $ 1,348,163 $ 492,833 27% 42% $ 3,904,098 $ 39,242 $ 3,494,422 R
National Audubon Society HIU $ 59,210,182 $ 79,593,635 $ 58,591,110 $ 21,002,525 26% 26% $ 177,642,588 $ 54,639,336 $ 134,450,704
Natl Fish & Wildlife Fndtn CH $ 35,300,000 $ 36,800,000 [insufficient information] unk $ 197,900,000 [insufficient information] S
Natl Humane Education Soc S $ 3,885,266 $ 4,917,923 $ 3,874,153 $ 1,043,770 21% 45% $ 2,643,692 $ 2,007,591 $ 725,191 T
Natl Wildlife Federation HIU $ 65,238,364 $104,080,463 $ 85,510,355 $ 18,570,108 18% 28% $ 3,555,241 $ 28,038,723 $ 3,045,523 U
NWF Endowment Fund HIU $ 959,355 $ 4,381,553 $ 4,030,000 $ 351,553 8% 8% $ 67,873,433 $ 2,400 $ 59,635,718 U
Natural Resources Dfnse Cncl HIU $ 55,072,223 $ 52,812,094 $ 4,224,968 $ 1,056,242 20% $ 14,585,510 (not available) $ 11,931,600
Nature Conservancy HIU $664,554,344 $515,792,021 $399,879,408 $115,912,613 23% 23% $3,518,597,577 $2,356,633,576 $1,354,090,696
New England Anti-Vivis Soc AEV $ 818,234 $ 866,917 $ 723,981 $ 142,936 17% 17% $ 7,175,451 $ 271,388 $ 7,057,690
Noah’s Lost Ark S $ 1,035,250 $ 821,094 $ 164,023 $ 657,071 80% 80% $ 188,042 $ 163,279 $ 208,447 P
North Shore Anml Lg America S $ 27,118,700 $ 30,837,859 $ 21,173,360 $ 9,464,499 31% 32% $ 30,769,054 $ 11,450,794 $ 16,641,472 V
One Voice (France) AE $ 1,564,952 $ 1,490,832 $ 1,212,046 $ 278,786 19% $ 1,270,100 $ 509,905 $ 736,340
Oregon Humane Society S $ 5,984,046 $ 5,591,725 $ 4,592,580 $ 999,145 18% 18% $ 14,591,122 $ 7,405,711 $ 5,532,785
Pasado’s Safe Haven S $ 805,993 $ 531,484 $ 449,672 $ 81,812 15% 15% $ 1,649,873 $ 895,329 $ 761,150
Peaceful Valley Donkey Rescue S $ 1,140,723 $ 934,328 $ 143,469 $ 71,134 33% 69% $ 272,215 $ 192,706 $ 171,079 P
Peninsula Humane Soc (San Mateo) $ 6,550,743 $ 6,898,550 $ 5,212,151 $ 1,686,399 24% 24% $ 10,161,544 $ 712,222 $ 7,995,863
People For Animals (Calcutta) S $ 64,947 $ 78,120 $ 72,977 $ 5,143 7% $ 111,393 $ 106,317 $ 5,076
PETA AER $ 28,072,597 $ 25,063,060 $ 21,583,096 $ 3,479,964 14% 22% $ 11,479,793 $ 697,216 $ 10,705,028 K
Peregrine Fund SH $ 6,112,686 $ 6,033,798 $ 5,693,386 $ 340,412 6% 6% $ 16,520,972 $ 5,190,086 $ 9,376,950 W
Performing Animal Welf Soc AES $ [No new filing of IRS Form 990 was available when ANIMAL PEOPLE went to press.]
PETsMART Charities $ 18,848,758 $ 18,682,205 $ 16,601,718 $ 2,080,487 11% $ 8,705,393 $ 47,843 $ 8,091,158 X
Pet Savers Foundation S $ 948,667 $ 1,108,373 $ 781,915 $ 316,458 29% 29% $ – 196,213 $ [none] $ 179,384 V
PCRM AEV $ 10,180,959 $ 10,683,823 $ 10,086,265 $ 597,558 6% 9% $ 2,756,346 $ 28,482 $ 2,132,843 Y
PCRM Foundation AE $ 5,823,902 $ 1,616,079 $ 1,493,415 $ 122,663 8% 100% $ 8,597,066 $ 847,552 $ 7,612,198 Y
Primarily Primates S $ 606,762 $ 654,311 $ 507,965 $ 146,346 22% 22% $ 2,556,440 $ 2,419,463 $ 204,323
Pro Fauna (Indonesia) S $ 114,861 $ 98,548 $ 70,084 $ 28,464 29% $ 14,585,510 (not available) $ 11,931,600
Richmond SPCA S $ 3,075,832 $ 3,078,949 $ 2,507,469 $ 571,480 19% 19% $ 23,819,988 $ 7,765,213 $ 22,790,967
Romanian Animal Rescue S $ 55,939 $ 55,939 $ 42,134 $ 13,805 25% 25% $ [none] Z
Royal SPCA of Great Britain S $151,681,020 $142,831,380 $122,663,640 $ 20,167,740 14% $ 275,957,040 $ 136,273,320 $ 152,126,240
Royal Soc for Protect Birds S $133,701,600 $116,316,550 $ 98,593,078 $ 17,723,472 15% $ 164,822,000 [not available] $ 24,899,400
San Francisco SPCA SAE $ 9,025,554 $ 12,637,151 $ 9,976,547 $ 2,660,604 21% 21% $ 42,975,317 $ 20,094,970 $ 17,515,411
Sea Shepherd Conservation Soc AE $ [No new filing of IRS Form 990 was available when ANIMAL PEOPLE went to press.]
SHARK AE $ 116,708 $ 148,682 $ 92,880 $ 55,802 38% 38% $ 188,795 $ 74,291 $ 119,007 AA
Sheldrick Wildlife Trust (Kenya) $ 601,807 $ 479,380 $ 415,374 $ 64,006 13% $ 813,685 $ 331,905 $ 481,779
Sierra Club AE $ 76,012,640 $ 77,616,201 $ 65,994,460 $ 11,621,741 15% 15% $ 49,287,036 $ 4,020,116 $ 49,837,244 BB
Soi Dog Fndtn (Phuket, Thailand) $ 7,519 $ 8,123 $ 6,857 $ 1,266 13% $ 14,585,510 (not available) $ 11,931,600
SPANA S $ 5,142,506 $ 5,637,831 $ 3,466,630 $ 2,171,201 39% 39% $ 14,087,263 $ 2,658,370 $ 11,697,408 CC
SPA de Lyon (France) S $ 3,883,697 $ 3,972,614 $ 3,560,937 $ 411,905 10% $ 14,585,510 (not available) $ 11,931,600
Spay/Neuter Assistance Program $ 2,797,387 $ 3,560,586 $ 2,805,540 $ 755,046 21% 21% $ 441,084 $ 527,049 $ 96,684
Tiger Creek S $ 1.025,060 $ 1,083,539 $ 751,964 $ 331,575 31% 62% $ – 22,554 $ 351,593 $ 33,606 P
Tiger Haven S $ 2,215,057 $ 2,095,620 $ 807,887 $ 1,287,733 62% 62% $ 2,222,434 $ 1,736,649 $ 457,486 P
Tony LaRussa’s ARF (CA) S $ 3,711,683 $ 3,859,250 $ 2,850,109 $ 1,009,141 26% 26% $ 10,072,419 $ 14,573,378 $ 616,365
Turpentine Creek Foundation S $ 525,969 $ 639,083 $ 639,083 [declared none] 27% $ 356,743 $ 760,386 $ 3,034 DD
United Animal Nations AE $ 1,334,387 $ 971,573 $ 785,541 $ 186,032 19% 33% $ 1,034,391 $ 22,459 $ 948,603
United Poultry Concerns AE $ 169,021 $ 165,680 $ 142,805 $ 22,875 14% 14% $ 177,032 $ 94,680 $ 103,379
Univ Federation for Anml Welfare $ 1,740,000 $ 635,000 $ 387,095 $ 247,905 39% $ 5,933,400 [not available] $ 4,628,400
Vegan Outreach AE $ 259,346 $ 278,351 $ 246,400 $ 31,950 12% 13% $ 45,166 $ 7,136 $ 36,512
Vegetarian Resource Group AE $ 389,696 $ 403,305 $ 376,770 $ 26,535 7% 7% $ 146,197 $ 6,232 $ 60,009
Visakha SPCA S $ 131,968 $ 60,446 $ 57,651 $ 2,795 5% $ 112,381 $ 25,141 $ 87,274 EE
Wildlife SOS S $ 258,795 $ 227,913 $ 224,542 $ 3,371 2% $ 260,668 $ 342,459 $ 250,805
Wildlife Trust AE $ 7,665,569 $ 4,569,256 $ 3,848,155 $ 721,101 16% 16% $ 11,269,095 $ 24,138 $ 5,914,205 FF
Wilderness Society AEH $ [No new filing of IRS Form 990 was available when ANIMAL PEOPLE went to press.]
Wildlife Conservation Society AES $127,431,522 $153,083,512 $136,008,948 $ 17,074,564 11% 11% $ 576,397,717 $ 148,225,083 $ 415,042,750
Wildlife Waystation S $ [No new filing of IRS Form 990 was available when ANIMAL PEOPLE went to press.] P
Wisconsin Humane Society S $ 3,747,120 $ 4,307,691 $ 3,611,220 $ 696,471 16% 16% $ 10,955,916 $ 6,979,665 $ 8,126,900
WSPA (global) AES $ 10,318,200 $ 9,234,789 $ 6,945,211 $ 2,289,578 25% $ 4,002,000 [not available] $ 1,165,800
WSPA (U.S.) AES $ 4,142,782 $ 3,340,114 $ 2,508,288 $ 831,826 25% 25% $ 2,722,945 $ 117,267 $ 2,562,481
World Wildlife Fund (USA ) HIU $104,687,879 $107,827,878 $ 85,889,746 $ 21,938,132 20% 32% $ 169,035,633 $ 36,099,076 $ 170,716,818
Youth for Conservation (Kenya) $ 58,193 $ 49,328 $ 41,914 $ 7,414 15% $ 15,596 $ 2,803 $ 12,793

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

ORGANIZATION TYPE GIVEN/EARNED BUDGET PROGRAMS OVERHEAD % ADJ NET ASSETS TANGIBLE ASSETS FUNDS/INVEST NOTE
Americans for Med Progress AEV $ 709,680 $ 516,252 $ 416,932 $ 99,320 19% 19% $ 387,973 $ 4,050 $ 294,219
Center for Consumer Freedom AE $ [No new filing of IRS Form 990 was available when ANIMAL PEOPLE went to press.] GG
Ducks Unlimited CHU $196,130,296 $199,652,383 $ [not clearly stated] $ 13,642,429 $ 11,402,625 $ 22,391,915
Intl Fund fr Conserv Resources AE $ 352,027 $ 349,526 $ [not clearly stated] $ 63,810 $ 52,083 $ 11,727 HH
Fndtn for Biomed Research AEV $ [No new filing of IRS Form 990 was available when ANIMAL PEOPLE went to press.]
Natl Animal Interest Alliance AE $ [No new filing of IRS Form 990 was available when ANIMAL PEOPLE went to press.]
Safari Club Intl. Foundation H $ 4,818,989 $ 4,009,602 $ 2,951,581 $ 1,058,021 26% 26% $ 6,364,775 $ 6,421,521 $ 777,474 II
U.S. Sportsmen’s Alliance H $ 731,243 $ 813,725 $ 708,721 $ 105,004 13% 13% $ 178,181 $ (none) $ 239,024 JJ
U.S. Sportsmen’s Alliance Fndtn H $ 2,211,734 $ 1,528,504 $ 1,309,353 $ 219,151 14% 24% $ 3,470,254 $ 630,945 $ 1,650,652 JJ
White Buffalo H $ 286,710 $ 353,958 $ 350,611 $ 3,347 1% 1% $ 237,456 $ 111,790 $ 132,785 KK

Budget, Program, Overhead & Asset notes on 136 animal protection charities

African Wildlife to IFAW
A - 53% of African Wildlife Foundation funding was from government grants.
B - 28% of American Bird Conservancy budget was from government grants.
C - Founded in 1876, American Humane has had separate animal and child protection divisions since 1878. In 2003 American Humane allocated 25% of budget to child protection, 75% to animal protection.
D - ASPCA assets include $14 million in “beneficial interests in perpetual trusts held by others.” The ASPCA in 2004 shared $1.5 million with other animal charities.
E - The Animal Protection Institute spent $475,421 to run the API Primate Sanctuary in Dilley, Texas.
F - An affiliate, the Bat Conservation Intl. Foundation, holds assets of $769,867.
G - The Brooke Fund for Animals, formerly the Brooke Hospital for Animals, has equine clinics in Afghanistan, Egypt, Ethiopia, Jordan, India, and Pakistan.
H - Connecticut Humane also claims as assets $13,338,390 in “investments held by others.”
I - Dogs Trust was until October 2003 called the National Canine Defence League.
J - FARM assests include $550,499 in “Other notes and loans receivable.” Explains IRS Form 990, “Contrib-utions and grants are invested in mortgage loans to provide cash flow and income to fund the organization’s programs.”
K - 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 “Support the operations of animal protection organizations.” PETA in 2004 appeared to be the sole beneficiary. In fiscal 2004 PETA granted $3 million to FSAP under the heading of “program service.” However, the original FSAP filing of IRS Form 990 claimed only $30,926 in program activity during the year. An amended return later asserted that, “Return is being amended to reclassify functional expenses from management & general or fundraising to program services,” as the entire FSAP “program mission is to provide supporting services.” These services, amounting to 99% of FSAP spending, are part of the management and fundraising expense for PETA. Attributing those costs to FSAP has the effect of concealing the true extent and nature of PETA spending and assets. If FSAP and PETA were seen as a single fundraising unit, they raised $31 million; spent $28.4 million; spent $18.6 million on programs; and their overhead expense came to $8.8 million: 31% of budget. Their total assets were $30 million, 60% held by FSAP, including 57% of the cash and securities. Their combined payroll was $6.1 million, of which FSAP paid $1.8 million: 29%.
L - Begun in 1957 to promote low-cost neutering, Friends of Animals spent $1.8 million on 31,000 surgeries in fiscal 2003. This was about half the peak level of FoA sterilization program activity.
M - Once a public charity, the Holiday Humane Society is now a private foundation.
N - The Humane Society of the U.S. transferred to seven affiliates a total of $2,534,688. HSUS made grants to 234 non-affiliated animal charities and educational programs, totaling $1,717,258. Among the HSUS program expenses were $5,945,404 for “cruelty investigations and regional offices”; $5,698,803 for “wildlife, animal habitat, and sheltering,” including $1.2 million made in outside grants; $2,591,006 for “legal assistance, litigation, and government relations”; and $1,669,685 for “laboratory bioethics and farm animals.”
O - The IFAW 2003-2004 annual report, from which this data comes, includes more recent data than the latest available IRS Form 990, and is from all of the IFAW affiliates combined, but lumps “institutional costs” together with program expense. Fundraising expense, which at most charities is about half to two-thirds of “overhead,” was declared as 9.6% of budget in Germany, 23.4% and 26.9% at two British affiliates, and 15.5% in the U.S. No salaries were published. IFAW chief executive Fred O’Regan was paid $250,000 in U.S. FY 2004.

Represented by Bruce Eberle
P - Lifesavers Wild Horse Rescue, Noah’s Lost Ark, Peaceful Valley Donkey Sanctuary, Tiger Creek, Tiger Haven, and Wildlife Waystation during the reported fiscal year are believed to have been clients of Fund Raising Strategies Inc. of McLean, Virginia, owned by Bruce Eberle, who also owns, controls, or represents other firms involved in fundraising.
Lifesavers Wild Horse Rescue, Noah’s Lost Ark, Peaceful Valley Donkey Sanctuary, Tiger Creek, and Tiger Haven all flunked ANIMAL PEOPLE ethical standards for animal charities #1, #2, #5, and #10, pertaining to fundraising practices and accountability. [See <www.animalpeoplenews.orgIMPORTANTMATS/whatisanethicalcharity.html> for a full explanation of the standards.] No new evaluation of Wildlife Waystation is possible because no new IRS Form 990 for the Waystation is available.
The 65% ADJ figure for Livesavers Wild Horse Rescue fundraising plus administrative expense in fiscal 2004 (ended 6/30/2004) was lower than the 93%, 86%, 74%, and 72% figures derived from the four previous Lifesavers IRS Form 990 filings, but was still more than twice the average for animal charities of 28%. Lifesavers paid $744,913 in “professional fundraising fees,” of which $446,948 was called “program” expense. $99,423 was paid to Fund Raising Strategies Inc., identified on Form 990 as “Fund Raising Counsel.” Lifesavers on February 1, 2005 ended involvement with FRS and Eberle, Lifesavers founder Jill Starr e-mailed to ANIMAL PEOPLE. The new Lifesavers fundraising representative told ANIMAL PEOPLE that Lifesavers overhead should be below the 35% ceiling recommended by the Wise Giving Alliance in the first full fiscal year after the transition.
The Peaceful Valley Donkey Rescue filing of IRS Form 990 for fiscal 2004 did not list $1,060,761 in direct mail receipts as part of direct public support received on line 1a, but acknowledged the receipt on line 9a. Line 9b listed $719,725 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 fundraising expense. The Peaceful Valley Donkey Rescue filing of IRS Form 990 for fiscal 2003 was filled out the same way. ANIMAL PEOPLE analysis indicates that the Peaceful Valley Donkey Rescue expenditure on fundraising and administration in 2003 was actually 86% of total spending.
Noah’s Lost Ark and Tiger Creek were cited in July 2003 by the Wise Giving Alliance for either failing to meet the Alliance standards or supplying insufficient information to enable the Alliance to determine if the standards were met.
Wise Giving Alliance reports on charities are typically updated or dropped every two years.
“Despite written BBB Wise Giving Alliance requests in the past year,“ Noah’s Lost Ark “either has not responded to Alliance requests for information or has declined to be evaluated in relation to the Alliance’s Standards for Charity Accountability,” the Alliance reports currently. “While participation in the Alliance’s charity review efforts is voluntary, the Alliance believes that this lack of cooperation may demonstrate a lack of commitment to transparency and accountability.”
The Wise Giving Alliance no longer lists a report on Tiger Creek. Incorporated as Tiger Missing Link, Tiger Creek 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 6 declared as a program expense that “The organization reached an estimated 450,000 households through direct mail creating awareness of the tigers and other big cats’ plight.” Tiger Creek claimed $192,970 in “postage and shipping” costs and $147,428 in “printing and publications” expense as program service.
Tiger Haven in May 2004 flunked five of the 20 Wise Giving Alliance standards, including those requiring that the majority of expenditures be for program service, exclusive of activities undertaken in connection with fundraising. This report will be in effect until May 2006. Tiger Haven as of June 11, 2005 has no longer been represented by FRS and Eberle. The new Tiger Haven fundraising representative told ANIMAL PEOPLE that Tiger Haven overhead should be below the 35% ceiling recommended by the Wise Giving Alliance in the first full fiscal year after the transition.
Wildlife Waystation did not meet four of the 20 Wise Giving Alliance standards in December 2002. The Alliance no longer lists a report on Wildlife Waystation.

MSPCA to Wildlife Trust
Q - The Massachusetts SPCA took in $26.4 million from program service in 2004, chiefly from fees charged for vet care at the Angell Memorial, Rowley Memorial, and Nantucket animal hospitals. The MSPCA 2004 annual report did not include either salaries or financial information about the many MSPCA subsidiaries. MSPCA president Larry Hawk was paid $329,247 by the MSPCA and its subsidiaries in 2003.
R - The National Anti-Vivisection Society in fiscal 2002 granted $75,000 to the subsidiary Intl. Foundation for Ethical Research, $75,000 to the Intl. Institute for Animal Law, and $75,000 to Americans for Medical Advancement, founded by antivivisection author Ray Greek.
S - The National Fish & Wildlife Foundation received $58.4 million in funding commitments from the U.S. government in fiscal 2004, and allocated $72.7 million to projects. Much of the funding was for multiyear projects, not completed within FY 2004.
T - The National Humane Education Society allocated $425,360 to the affiliated Peace Plantation, of Walton, New York, and $1,115,456 to Greener Pastures Equine Sanctuary, an affiliate in Chesapeake, Maryland.
U - The National Wildlife Federation board also controlled $67 million held by the NWF Endowment.
V - The Pet Savers Foundation is a subsidiary of the North Shore Animal League America.
W - 20% of Peregrine Fund revenue came from government grants. Archives on falconry, including medieval manuscripts, were declared an asset worth $741,251.
X - PetSmart Charities revenue included $6.7 million in customer contributions, $1.4 million from employees, $830,406 in board and corporate contributions, and $8.7 million in rent, goods, and services contributed by PetSmart Inc. $6.1 million was granted to other animal welfare charities.
Y - The PCRM Foundation claims management services performed for the Physicians Committee for Responsible Medicine as a program expense, since the foundation exists exclusively to perform services for PCRM. If evaluated as a single entity, their combined overhead expense would be 21% of their total budget.
Z - Romania Animal Rescue raised 91% of the total 2004 budget of ROLDA, which allegedly operates a shelter, pound dog feeding program, and dog/cat sterilization program in Galati, Romania. Total ROLDA expenses were $61,643, including $49,521 for program service, and $12,121 for fundraising and administration (20%).
AA - All SHARK program activity is done by unpaid volunteers, who cover most of their own expenses.
BB - The Sierra Club also controls assets of $120.4 million via the Sierra Club Foundation.
CC - The Society for the Protection of Animals Abroad, formerly the Society for the Protection of Animals in North Africa, in 2004 spent $15,472 in Algeria; $468,633 in Jordan; $298,921 in Mali; $2,479,735 in Mauritania; $1.7 million in Morocco; $385,596 in Syria; $527,346 in Tunisia; and $128,173 in Ethiopia.
DD - The Turpentine Creek Wildlife Refuge claimed as program cost $173,263 for items usually listed as fundraising and administration, plus $112,862 in depreciation, an unusually high amount relative to total budget. (See also Compensation note 35, page 19.)
EE - The Visakha SPCA received $47,306 in donations and grants for relief work and restoration of humane services after the tsunami of December 26, 2004. This work was still underway at the end of the VSPCA fiscal year in March.
FF - The Wildlife Trust, also called the Wildlife Preservation Trust, and the Durrell Wildlife Conservation Trust of the U.K. are the largest of the organizations founded by the late author and filmmaker Gerald Durrell. The DWCT operates the Jersey Zoo.
(Opposition footnotes are on page 18.)
HH - The Center for Consumer Freedom appears to have been relatively quiet since Citizens for Responsibility and Ethics in Washington (D.C.) executive director Melanie Sloan on November 16, 2004 alleged to the IRS that CCF 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.” The CREW complaint is posted at <www.citizensforethics.org>.
II - Funders of the Inter-national Foundation for the Con-servation of Natural Resources include Darden Restaurants, owners of Red Lobster and Olive Garden restaurant chains; the National Trappers Assn.; the Intl. Fur Trade Assn.; Monsanto Corp., the leading maker of bovine somatotropin, a synthetic hormone used to artificially boost milk production; the Japan Whaling Assn.; the Maryland Trappers Assn.; Caspian Star Caviar; the food service provider Sysco Corporation; Smithfield Foods; the Strauss Veal Company; and the University of Southern Mississippi’s Gulf Coast Research Lab. The highest recent individual donor, according to IRS Form 990, was Lori J. White, wife of David Wills, who was listed as the chief contact for the IFCNR on their 2004 filing of Form 990. Formerly vice president of investigations for the Humane Society of the U.S., Wills was fired in 1995 and pleaded guilty to embezzling from HSUS in 1999. For further backgroound on IFCNR and Wills, see “ESA rewrite author Pombo took junket funding from anti-animal welfare front,” ANIMAL PEOPLE, November 2005.
JJ - Safari Club Interna-tional has more than 160 independently funded U.S. affiliates.
KK - The U.S. Sports-men’s Alliance and U.S. Sports-men’s Alliance Fund are affiliates.
LL - 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 local governments, DeNicola and assistants have within the past five years reportedly killed 590 deer in Iowa City, Iowa; 582 in Fairmount Park, Pennsylvania; 875 in Princeton Township, New Jersey; 119 at sites managed by Cleveland MetroParks; and 600 in Solon, Ohio. “DeNicola recently won a contract to kill 200 St. Paul and Maplewood deer at $200 a head,” Jason Hoppin of the St. Paul Pioneer Press reported on October 27, 2005. DiNicola has long outspokenly denouncd contraceptive means of controlling deer. Yet DeNicola was also hired to test the experimental deer contraceptive SpayVac in Princeton Township and Cleveland during 2005. Both tests failed. “ImmunoVaccine Technologies Inc. of Nova Scotia, which owns the patent and rights to manufacture SpayVac, has stopped funding the project,” reported Brian T. Murray of the Newark Star-Ledger. DiNiccola at last report was testing another promising contraceptive, GnRH, in Princeton Township.

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