From ANIMAL PEOPLE, December 2000:

NOTES on Budgets & Assets


Back to the main report

A - Data is from a balance sheet, either sent to membership, on
request, or available at <www.guide-star.org>.
B - The American Anti-Visection Society received 37% of its income during the year from dividends, interest, and sale of securities.
C - The American Bird Conservancy received 11% of its budget from government sources.
D - The American Humane Assn. animal protection branch spent $4,272,393. The AHA child protection branch spent $3,147,989.
E - The Animal Rescue League of Boston paid $293,660 to State
Street Global Advisors, employer of ARL board member John F. Sugden Jr., an ARL board member since 1990. ARL paid $18,517 for legal services to John L. Worden III, of Simonds, Winslow, Willis, & Abbott, on the ARL board since 1973. ARL paid $2,223 to Boston Benefits Consulting for actuarial services; BBC president Paul Brennan has been an ARL board member since 1977.
G - The Born Free Foundation began in 1987 as the Zoo Check Charitable Trust. Income was up 56% in 1999.
H - The Brooke Hospital for Animals operates equine clinics in Egypt, Jordan, India, and Pakistan.
I - "Donations show a 36% decrease from last year due entirely to a reduced response from our supporters to the year's projects," admit the Care For The Wild financial statements. A 19% drop in program funding resulted, causing an unusually high ratio of overhead to program expense.
J - Compassion in World Farming has three trustees who "are also directors of Compassion in World Farming Sup-porters (a company limited by guarantee). During the year the trust paid $95,682 for a proportion of
staff costs and overhead, and received a charitable donation of $56,051
from CWF Supporters," according to the CWF financial statements.
K - The Connecticut Humane Society also claims $14,670,493 in "investments held by others." Connecticut Humane spent $1,087 in 1999 on "feral cat rescue"; $13,967 on vaccination/rabies clinics; $162,846 on
neutering; $260,206 on veterinary care; and $288,794 on "care of animals."
L - Data came from from The Chronicle of Philanthropy, 11/2/2000.
M - At the end of 1999, the Cousteau Society owed the estate of
founder Jacques-Yves Cousteau $2.6 million in unrepaid interest-free loans made by founder before his 1997 death. His widow Francine Cousteau had loaned the Society $59,750 more. Affiliates include Equipe Cousteau, to which the Cousteau Society paid $936,000 in 1999 for the ship Alcyone; Compagnes Oceanographiques Francaises; Cousteau Society of Canada; and Les Requines Associes. Also using the Cousteau name are the Cousteau Group, a for-profit firm owned by the Jacques-Yves Cousteau estate; the Jean Michel Cousteau Inst., begun by Cousteau's second son, which in March 1999 merged with the Free Willy/ Keiko Foundation to become Ocean Futures; and the Philippe Cousteau Foundation, named for Jacques-Yves Cousteau's. 39. The Harbor Branch Oceanographic Institute, of Fort Pierce, Florida, on October 2, 1999 joined in promotional partnership with the Philippe Cousteau Foundation to seek $20 million to build a marine mammal research and teaching hospital.
N - The Denver Dumb Friends Lg. in fiscal 1999 paid bank and custodial fees of $13,256 and legal fees of $8,764 to "companies with which
certain directors of the league are associated."
O - The Dian Fossey Gorilla Fund Europe, based in London, U.K., was initially called The Digit Fund. However, according to Dian Fossey Gorilla Fund International director of development Elyese Christensen, whose organization is in Atlanta, "We are the original Digit Fund established by Dian Fossey. Our name was changed in 1992. The other fund is completely separate. We are not connected in any way." The Dian Fossey Gorilla Fund Intl. did not respond to requests for IRS Form 990 faxed on
June 18 and October 20, 2000, but did distribute an "Operating Budget
Summary 2000-2001" which included the data reported here, and promised to reduce "supporting services" by 41% while increasing "education and public information" expense by the same percentage. This suggests that the actual plan is to describe some direct mailings as program service.

P - Doing Things For Animals operates from premises provided by the Pet Savers Foundation, a subsidiary of the North Shore Animal League America.
Q - Earth Island Institute derived 58% of its income from revenue-producing program service activities (32%) and interest (19%).
R - Farm Sanctuary claimed to have spent 4% more on program service in a statement to membership, apparently based on preliminary figures,
than it claimed on IRS Form 990.
S - The Food Animal Concerns Trust wholly owns Nest Eggs, Inc., a for-profit firm which markets eggs from debeaked free-range hens. Nest Eggs Inc. had income of $1,394,726 in 1999, ending the year with assets of $166,543.
T - The Greenpeace Fund Inc. granted $8,072,228 to Greenpeace Inc. in 1999, and was owed $2,825,652 by Greenpeace Inc. at year's end on a
1998 loan made at 8.5% interest.
U - Formerly an IRS 501(c)(3) charity, the Holiday Humane Society is now a private foundation. 1999 interest income was $582,807.
V - Home For Life is incorporated as the Animal Sanctuary of St. Croix Valley, in Stillwater, Minnesota.
W - The Humane Society of the U.S. transferred $5,434,566 to affiliates in 1999, among which were the National Association for Humane & Environmental Educa-tion, Humane Society Inter-national, Center for Respect For Life & Environment, Earthvoice International, Wildlife Land Trust, Meadowcreek Inc. (an Arkansas-based organic vegetable-growing project), and Worldwide Network, Inc. Most and perhaps all of these affiliates are controlled by the board and senior staff of HSUS. Technically, HSUS did not end 1999 with more than twice its annual budget
in cash and securities reserves-- but only because of the payments to affiliates, whose reserves may be used in connection with HSUS projects,
yet do not appear on the HSUS filing of IRS Form 990.
X - IFAW Inc. on June 30, 1999 absorbed the assets of the IFAW Trust, formed in 1975, and in 1999 absorbed the IFAW Seals Foundation. There are now 15 affiliated IFAW organizations, four of which are U.S.-based. IFAW Inc. was paid $2.4 million in 1999 for management services provided to other affiliates. IFAW Inc. board members Mary Govoni, Jean Kinloch, and Fred O'Regan also serve on the 7-member board of the IFAW Charitable Trust.
Y - The International Primate Protection League cash reserves rose 500% in 1999 due to the unexpected receipt of the largest bequest in the 26-year history of the organization. Founder Shirley McGreal told ANIMAL PEOPLE that she immediately increased grant funding of overseas primate protection projects, and plans to expand the IPPL gibbon sanctuary on land farther from neighbors and safer from hurricanes than the present site near the South Carolina coast.
Z - The Massachusetts SPCA collected $19,690,602 from program
service in 1998, 98% of it from fees charged for veterinary care at the
Angell Memorial, Rowley Memorial, and Nantucket animal hospitals. The
MSPCA received $7,692,217 in securities revenues. Among MSPCA
subsidiaries, the Mary Mitchell Humane Fund had assets of about $5.8
million and spent $132,080 on programs. The American Fondouk Maintenance Committee had assets of about $5.5 million and spent $277,829 on programs.
The Alice Manning Trust had assets of about $1.7 million and spent $63,483 on programs; and the American Humane Education Society, with assets of about $2.5 million, spent $134,615 on programs. MSPCA chair Robert S. Cummings is a partner in the legal firm Nixon Peabody, to which the MSPCA paid $215,175 during 1999.
AA - The National Humane Education Society allocated $674,968 to
the affiliated Peace Plantation, of Walton, New York, and $12,765 to
Greener Pastures Equine Sanctuary, an affiliate in Chesapeake, Maryland.
BB - National Wildlife Federation and National Wildlife Federation
Endow-ment data are combined, since the sole function of the latter is
holding and investing funds for the former. The NWF was formed in 1936 as the national umbrella for 48 state hunting clubs. The NWF chair, vice
chairs, and regional directors are elected by the state affiliate
representatives.

CC - New England Anti-Vivisec-tion Society director of operations Teresa Sarandrea told ANIMAL PEOPLE that, "The percentages of expenditures" on NEAVS' IRS Form 990 "were influenced by the facts that in 1998 NEAVS underwent a complete turnover in board and staff, and in 1999 NEAVS did not yet have a full program staff. The 2000 budget will reflect a full program staff. Therefore administration will be a much lower percentage of the budget."
DD - The Ocean Mammal Institute promotes ecotourism to support research projects. It called the $18,233 cost of "trips and ecoexpeditions" a program expense.
EE - PETA ascribed to program service $309,546 spent in connection
with the sale of fundraising merchandise, and at least $4,252,855 spent
for "campaigns" which appear to have consisted chiefly of direct mailing,
beyond the $551,284 which PETA acknowledged spending on fundraising
mailings in the name of education.
FF - The Peregrine Foundation received $1.9 million--40% of total
budget-- in government grants. The Peregrine Fund declared archives on
falconry, including medieval manuscripts, as an asset worth $589,432.
GG - $40,000 of the PsyETA budget was contributed by the American SPCA.
HH - Save The Animals has not responded to repeated requests for
shelter statistics and particulars of property deals reported on recent
filings of IRS Form 990.

II - The Sea Shepherd Conservation Society has completed and filed Form 990 for two fiscal years since ANIMAL PEOPLE last reported their financial data, in December 1999. In the first of those years, coinciding with a prolonged vigil in Puget Sound against Makah tribal whaling, the Sea Shepherds spent $829,865, including $609,441 on program service, and $220,424 on overhead (27%).
JJ - Tiger Haven declared no fundraising expense, but filed for a fiscal year ending on 1/31/99--just before a high-volume direct mail campaign conducted by fundraiser Bruce Eberle began. Eberle's activities were the topic of exposes in the September and October 2000 editions of ANIMAL PEOPLE. Depreciation is usually a minor item in sanctuary declarations of expenses, but Tiger Haven declared depreciation at 58% of total budget. Four tiger cubs and a puppy were killed in a fire at Tiger Haven on October 16, 2000. Apparently caused by an overheated clothes dryer, the fire destroyed the uninsured home of founder Mary Lynn Parker. Sixty other exotic cats were reportedly unhurt, and the dwellings of only four tigers were reportedly damaged. [See Compensation Note 31.]
KK - Tony LaRussa's Animal Foundation, the pilot agency for the first Maddie's Fund five-year grant to help whole communities achieve no-kill animal control, in October quit the Maddie's Fund project after only one year, to focus on raising $17 million to build a bigger shelter--a project which has doubled in scale and quadrupled in estimated cost since 1994. Of $1,177,330 declared as 1999 ARF program expense, only $752,793 was spent on animal protection. The rest, $424,537 (36%), was spent to run a driving school and youth summer school, "by agreement with the San Ramon Valley Community Services Group," a separate nonprofit entity also based in Contra Costa County, California. SRVCSG was formerly headed by ARF executive director David Stegman, assisted there and at ARF by Art Lee-Drews. In 1999 the non-animal programs netted ARF a profit of $2,436. In the previous fiscal year, 47% of ARF program costs were spent on the non-animal programs, at a loss of $1,311, for a two-year net gain of $1,125. On October 13, 2000, ANIMAL PEOPLE asked Stegman, "How do these activities fit into the ARF mission statement?" Lee-Drews responded that, "ARF acquired the assets of the San Ramon Valley Community Services Group to provide revenue to ARF as a subsidiary business. ARF subsequently transferred the assets and relinquished control of these programs (revenue and expense) in November of 1999 to an outside party in no way related to ARF." Lee-Drews stated that this outside party was not a nonprofit organization. ARF board chair Gregory L. McCoy elaborated on November 10 that the assets of the non-animal-related programs were sold in "a typical commercial transaction," with ARF "fully indemnified with respect to any and all liabilities, and with ARF receiving the income from programs then in operation." Also unusual in the recent ARF filings of IRS Form 990 was
the reported payment of an expense allowance of $41,210 to Tony LaRussa in 1997-1998. LaRussa was said to have donated 10 hours of unpaid labor to ARF per week, while managing the St. Louis Cardinals baseball team throughout the time in question. Stegman, paid $77,735 in 1999, was shown as receiving no pay in 1998. But McCoy indicated that the lines pertaining to LaRussa and Stegman were not transposed. McCoy stated that the payments to LaRussa were reimbursements of expenses incurred on ARF business over several years, that LaRussa immediately donated the same amount back to ARF, and that LaRussa had not claimed expenses in 1998-1999. Unclear at press time was why Stegman was apparently not paid in 1997-1998. ANIMAL PEOPLE was unsuccessful in many attempts to obtain comment directly from Tony LaRussa.
LL - Turpentine Creek claimed as program expense $28,011 for items
usually considered fundraising costs. Also claimed as program costs were
$58,051 in itemized categories usually declared as management cost. (See compensation note #33.)
MM - Wild Burro Rescue, founded in 1991 on 43 acres near Onalaska, Washington, has kept the National Park Service from shooting feral burros
in Death Valley National Park since 1994 by removing the burros for
sanctuary care. To have adequate room for the burros, and to reduce
hauling time, WBR recently relocated to 140 acres at P.O. Box 10, 20066
Walker Creek, Olancha, CA 93549; telephone 760-384-8523; fax
760-384-8524. Founders Gene and Diana Chontos and volunteers Elaine Kane, Jeff Schultz, Cindy and Lonnie Taylor, Joe Harrington, and Steve Dorn in October hauled 57 burros, five dogs, two horses, a pig, and a cow
from Onalaska to the new site to join approximately 100 burros captured in
Death Valley earlier this year.
NN - The Wildlife Conservation Society spent $41 million to run the
Bronx Zoo; $12 million to run the New York Aquarium; $13 million to run
the Central Park and Prospect Park zoos; and $14 million on international
projects.


Opposition


OO - The American Cancer Society spent $103,560,046 in 1999 to fund research, including $83.9 million in direct grants and allocations.
PP - U.S. Surgical Corp. founder Leon Hirsch, also founder and longtime chief funder of Americans for Medical Progress, "formally resigned from the board of directors in June 1999," AMP president Jacquie Calnan told ANIMAL PEOPLE, adding that "Our last contribution from U.S. Surgical was in the fall of 1998. We receive no funding from Tyco Intl. Ltd., which bought USSC," Calnan said.
QQ - Data is from a "summary Form 990 [which] provides combined financial information for Ducks Unlimited Inc. and Wetlands America Trust
[A DU subsidiary] as if a combined Form 990 had been filed," sent by Ducks Unlimited along with separate 990s for each entity.
RR - The National Trappers Association filing of IRS Form 990 failed to identify management and fundraising expense, but listed "Fundraising-- Sale of organization-related materials" as its primary program service accomplishment. An attached statement acknowledged fundraising sweepstakes costs of $125,105.
SS - The Wildlife Conservation Fund of America and Wildlife Legislative Fund of America share management, staff, and facilities. WCFA in 1999 granted $45,800 to the British Field Sports Society, to help defend fox hunting.