KCSPCA/FSAC 2010 IRS Form 990

N
I
Return of Organization Exempt From I ncome Tax
Form 990
Under section 501 ( c) , 527, or 4947( a) ( 1) of the I nternal Revenue Code ( except black lung
1
Department of the Treasury
benefit trust or private foundation)
I nterna l Revenue S ervice ^The organization may have to use a copy of this return to satisfy state reporting requirements
OMBNo 1545-0047
2010
Open to Public
I nspe ction
A For the 2010 calendar year , or tax year beginning OCT 1 , 2010
and ending S EP 30 , 2011
B Check if C Name of organization D Employer identification number
applicable
KENT COUNTY S OCI ETY FOR THE PREVENTI ON
[chant's OF CRUELTY TO ANI MALS , I NC. ( S PCA )
O e c
hang Dom Business As 51 - 6018851
[Detuan
Number and street ( or P.0 box it mail is not delivered to street address) Room/ suite E Telephone number
[: : ] atedin 32 S HELTER CI RCLE 302 - 698-3006
emended
City or town, state or country , and ZI P + 4 G Gross receipts $ 3 , 56 9 , 650.
D"pp'"a lion CAMDEN, DE 19934 H( a) I s this a group return
pending
ame and address of principal officer FRANK NEWTON
F
for affiliates'? Yes No
32 S HELTER CI RCLE , CAMDEN, DE 19934 H( b) Are all affiliates included9 0 Yes E: : ] No
I Tax-exempt status 501 ( c ) ( 3) L] 501 c 1 ( insert no . ) 4947 ( a ) ( 1 ) or 0 527 I f "No, " attach a list ( see instructions)
J Website : ^WWW. KENTCOUNTYS PCA. ORG H( c) Grou p exemption number ^
K Form of organization: Corporation Trust Association LOther ^ L Year of formation: 19 5 9 M S tate of le al domicile: DE
Part I S ummary
1 Briefly describe the organization ' s mission or most significant activities THE PREVENTI ONOF CRUELI TY TO
ANI MALS
2 Check this box ^ n if the oraantzatton discontinued its operations or dtsnosed of more than 25% of its net assets
0 3 Number of voting members of the governing body ( Part VI , line 1 a) 3 22
O
ad
4 Number of independent voting members of the governing body ( Part VI , line 1 b) 4 22
U) 5 Total number of individuals employed in calendar year 2010 ( Part V, line 2a) 5 129
6 Total number of volunteers ( estimate if necessary) 6 350
Q 7 a Total unrelated business revenue from Part VI I I , c C , line 12 7a 0
b Net unrelated business taxable income from Form 990-T, L e 34'% r-ii 7b 0.
Prior Year Current Year
et 8 Contributions and grants ( Part VI I I , line 1 h)
( D
U 3 , 023 , 010. 2 , 993 , 444.
c 9 Program service revenue ( Part Vill, line 2g) [ r Cf^
23
2012
p
402 , 373. 392 , 552.
4) 10
LI J
I nvestment income ( Part VI I I , column ( A) , lines 3, , ai d 7d) <264. > 650.
11 Other revenue ( Part Vill, column ( A) , lines 5, 6d, c, 9c 1 160 , 251. 183 , 004.
W
T
12 Total revenue - add lines 8 throu g h 11 must e u art- - t 1! 2 3 , 585 , 370 . 3 , 569 , 650.
13 Grants and similar amounts paid ( Part I X , column ( A) , lines 1-3) 0 . 0 .
14 Benefits paid to or for members ( Part I X , column ( A) , line 4) 0 . 0 .
u) 15 S alaries, other compensation, employee benefits ( Part I X , column ( A) , lines 5-10) 2 261 , 971. 2 , 426 , 647 .
2 16a Professional fundraising fees ( Part I X , column ( A) , line 11e) 0 . 0 .
m
CI -
x
b Total fundraising expenses ( Part I X , column ( D) , line 25) ^ 26 , 2 53.
W 17 Other expenses ( Part I X , column ( A) , lines 11 a-11 d, 11 f-24f) 1 354 , 033 . 1 5 9 7 240.
18 Total expenses Add lines 13-17 ( must equal Part I X , column ( A) , line 25) 3 616 , 004. 4 , 023 , 887.
19 Revenue less expenses S ubtract line 18 from line 12 <30 , 634. <454 , 237.
-
Be g innin g of Current Year End of Year
20 Total assets ( Part X , line 16) 3 , 150 , 836. 3 , 103 , 110.
Nm
a-0 21 Total liabilities ( Part X , line 26) 516 , 876 . 923 , 387.
-21 22 Net assets or fund balances S ubtract line 21 from line 20 2 , 633 , 960. 2 179 , 723.
Part 11 S ignature block
Under penalties of perj ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
L 0* is based on all information of which preparer has any knowledge.
: : ;: oflectd
S tgna re of officer
Here ANY NEWTON, TREAS URER
Type or print name and title
Print/ Type preparer's name Preparer's sign
Paid MI CHAEL J . EAS TON 4I CHAEL
Preparer Firm's name HORTY & HORTY, P.A.
Use Only Fum's address 29 BANCROFT MI LLS ROAD,
WI LMI NGTON, DE 19806
May the I RS discuss this return with the pre parer shown above'( see instru
032001 02-22-11 LHA For Paperwork Reduction Act Notice , see the se
KENT COUNTY SOCIETY FOR THE PREVENTION
Form 99 0 ( 2 0 1 0 ) OF CRUELTY TO ANIMALS, INC. ( SPCA) 51 -6
Part III Statement of Program Service Accomplishments
Check if Schedule 0 contains a response to any question in this Part III
1 B rief ly describe the organiz ation' s mission
OUR MISSION IS TO PREVENT CRUELTY AND SUFFERING TO ANIMALS, RESCUE THE
TRAPPED OR INJURED, PROVIDE EMERGENCY MEDICAL TREATMENT AND TEMPORARY
HOUSING TO THE HOMELESS ANIMALS, AND TO REDUCE PET OVERPOPULATION
THROUGH VARIOUS SPAY/NEUTER AND EDUCATION PROGRAMS. KCSPCA IS
2 Did the organiz ation undertake any signif icant program services during the year which were not listed on
the prior Form 990 or 990 -EZ?
If " Yes," describe these new services on Schedule 0
Yes I!] No
3 Did the organiz ation cease conducting , or make signif icant changes in how it conducts , any program services' El Yes No
If " Yes," describe these changes on Schedule 0
4 Describe the exempt purpose achievements f or each of the organiz ation' s three largest program services by expenses
Section 50 1 ( c) ( 3) and 50 1 ( c) ( 4) organiz ations and section 4947( a) ( 1 ) trusts are required to report the amount of grants and
allocations to others , the total expenses , and revenue, if any, f or each program service reported
4a ( Code ) ( Expenses $ 2 64 , 0 4 0 . including grants of $ ) ( Revenue $ 1 30 ,0 2 6.
SPAY AND NEUTERING PROGRAMS TO PREVENT PET OVERPOPULATION
4b ( Code- ) ( Expenses $ 3 , 4 71 , 63 8 . including grants of $ ) ( Revenue $ 1 35,1 67.
ANIMAL RESCUE, CARE, TREATMENT, AND SHELTER
4c ( Code: ) ( Expenses $ 8 9 , 9 71 . including grants of $ ) ( Revenue $ 1 77,656.
EDUCATION PROGRAMS AND WELLNESS CLINICS
4d Other program services ( Describe in Schedule 0 )
( Expenses $ including grants of $ ) ( Revenue $
4e Total program service expenses ^ 3,82 5.649.
0 32 0 0 2
Form 990 ( 2 0 1 0 )
1 2 -2 1 -1 0
Form 990 ( 2 01 0) OF CRUELTY TO ANIMALS INC. ( SPCA) 51 -601 8851 Page 3
Part IV Checklist of Required Schedules
Yes No
1 Is the organ iz ation described in section 501 ( c) ( 3) or 4 94 7 ( a) ( 1 ) ( other than a p riv ate f oun dation ) ?
If "Yes," comp lete Schedule A 1 X
2 Is the organ iz ation required to comp lete Schedule B , Schedule of Con tributors? 2 X
3 D id the organ iz ation en gage in direct or in direct p olitical camp aign activ ities on behalf of or in op p osition to can didates f or
p ublic of f ice? If "Yes," comp lete Schedule C, Part l 3 X
4 Section 501 ( c) ( 3) organ iz ation s . D id the organ iz ation en gage in lobbyin g activ ities, or hav e a section 501 ( h) election in ef f ect
durin g the tax year? If "Yes, " comp lete Schedule C, Part 1 1 4 X
5 Is the organ iz ation a section 501 ( c) ( 4 ) , 501 ( c) ( 5) , or 501 ( c) ( 6) organ iz ation that receiv es membership dues, assessmen ts, or
similar amoun ts as def in ed in Rev en ue Procedure 98-1 9' If "Yes, " comp lete Schedule C, Part Ill 5
6 D id the organ iz ation main tain an y don or adv ised f un ds or an y similar f un ds or accoun ts where don ors hav e the right to
p rov ide adv ice on the distribution or in v estmen t of amoun ts in such f un ds or accoun ts If "Yes," comp lete Schedule D , Part 1 6 X
7 D id the organ iz ation receiv e or hold a con serv ation easemen t, in cludin g easemen ts to p reserv e op en sp ace,
the en v iron men t, historic lan d areas, or historic structures? If "Yes," comp lete Schedule D , Part 1 1 7 X
8 D id the organ iz ation main tain collection s of works of art, historical treasures, or other similar assets? If "Yes, " comp lete
Schedule D , Part 1 1 1 8 X
9 D id the organ iz ation rep ort an amoun t in Part X, lin e 2 1 , serv e as a custodian f or amoun ts n ot listed in Part X, or p rov ide
credit coun selin g, debt man agemen t, credit rep air, or debt n egotiation serv ices? If "Yes," comp lete Schedule D , Part IV 9 X
1 0 D id the organ iz ation , directly or through a related organ iz ation , hold assets in term, p erman en t, or quasi-en dowmen ts'?
If "Yes," comp lete Schedule D , Part V 1 0 X
1 1 If the organ iz ation 's an swer to an y of the f ollowin g question s is "Yes," then comp lete Schedule D , Parts VI, VII, VIII, IX, or X
as ap p licable
a D id the organ iz ation rep ort an amoun t f or lan d, buildin gs, an d equip men t in Part X, lin e 1 0? If "Yes," comp lete Schedule D ,
Part VI 1 1 a X
b D id the organ iz ation rep ort an amoun t f or in v estmen ts - other securities in Part X, lin e 1 2 that is 5% or more of its total
assets rep orted in Part X, lin e 1 6'? If "Yes," comp lete Schedule D , Part VII 1 1 b X
c D id the organ iz ation rep ort an amoun t f or in v estmen ts - p rogram related in Part X, lin e 1 3 that is 5% or more of its total
assets rep orted in Part X, lin e 1 6? If "Yes," comp lete Schedule D , Part VIII 1 1 c X
d D id the organ iz ation rep ort an amoun t f or other assets in Part X, lin e 1 5 that is 5% or more of its total assets rep orted in
Part X, lin e 1 6' If "Yes," comp lete Schedule D , Part IX 1 1 d X
e D id the organ iz ation rep ort an amoun t f or other liabilities in Part X, lin e 2 5? If "Yes, " comp lete Schedule D , Part X 1 1 e X
f D id the organ iz ation 's sep arate or con solidated f in an cial statemen ts f or the tax year in clude a f ootn ote that addresses
the organ iz ation 's liability f or un certain tax p osition s un der FIN 4 8 ( ASC 7 4 0) ? If "Yes," comp lete Schedule D , Part X 1 1 f X
1 2 a D id the organ iz ation obtain sep arate, in dep en den t audited f in an cial statemen ts f or the tax year? If "Yes, " comp lete
Schedule D , Parts XI, X1 1 , an d X1 1 1 1 2 a X
b Was the organ iz ation in cluded in con solidated, in dep en den t audited f in an cial statemen ts f or the tax year'?
If "Yes, " an d if the organ iz ation an swered "No" to lin e 1 2 a, then comp letin g Schedule D , Parts Xl, XII, an d Xlll is op tion al 1 2 b X
1 3 Is the organ iz ation a school described in section 1 7 0( b) ( 1 ) ( A) ( u) ? If "Yes," comp lete Schedule E 1 3 X
1 4 a D id the organ iz ation main tain an of f ice, emp loyees, or agen ts outside of the Un ited States? 1 4 a X
b D id the organ iz ation hav e aggregate rev en ues or exp en ses of more than $1 0,000 f rom gran tmakin g, f un draisin g, busin ess,
an d p rogram serv ice activ ities outside the Un ited States' If "Yes," comp lete Schedule F, Parts I an d IV 1 4 b X
1 5 D id the organ iz ation rep ort on Part IX, column ( A) , lin e 3, more than $5,000 of gran ts or assistan ce to an y organ iz ation
or en tity located outside the Un ited States' If "Yes, " comp lete Schedule F, Parts II an d IV 1 5 X
1 6 D id the organ iz ation rep ort on Part IX, column ( A) , lin e 3, more than $5,000 of aggregate gran ts or assistan ce to in div iduals
located outside the Un ited States? If "Yes, " comp lete Schedule F, Parts III an d IV 1 6 X
1 7 D id the organ iz ation rep ort a total of more than $1 5,000 of exp en ses f or p rof ession al f un draisin g serv ices on Part IX,
column ( A) , lin es 6 an d 1 1 e' If "Yes, " comp lete Schedule G, Part 1 1 7 X
1 8 D id the organ iz ation rep ort more than $1 5,000 total of f un draisin g ev en t gross in come an d con tribution s on Part VIII, lin es
1 c an d 8a' If "Yes," comp lete Schedule G, Part 1 1 1 8 X
1 9 D id the organ iz ation rep ort more than $1 5,000 of gross in come f rom gamin g activ ities on Part VIII, lin e 9a? If "Yes,"
comp lete Schedule G, Part 1 1 1 1 9 X
2 0a D id the organ iz ation op erate on e or more hosp itals'? If "Yes, " comp lete Schedule H 2 0a X
b If "Yes" to lin e 2 0a, did the organ iz ation attach its audited f in an cial statemen ts to this return ? Note . Some Form 990 f ilers that
op erate on e or more hosp itals must attach audited f in an cial statemen ts ( see in struction s) 2 0b
Form 990 ( 2 01 0)
032 003
1 2 -2 1 -1 0
Form 990 ( 2 01 Q ) OF CRUELTY TO ANIMALS, INC. ( SPCA) 51 -601 8851 Page 4
Part IV Checklist of Reauired Schedules fron tin uedl
Yes No
2 1 D id the organ iz ation rep ort more than $5,000 of gran ts an d other assistan ce to govern men ts an d organ iz ation s in the
Un ited States on Part IX , column ( A) , lin e 1 ' If " Yes, " comp lete Schedule 1 , Parts l an d 1 1 2 1 X
2 2 D id the organ iz ation rep ort more than $5,000 of gran ts an d other assistan ce to in dividuals in the Un ited States on Part IX ,
column ( A) , lin e 2 ? If " Yes," comp lete Schedule 1 , Parts l an d 1 1 1 2 2 X
2 3 D id the organ iz ation an swer " Yes" to Part VII, Section A, lin e 3, 4, or 5 about comp en sation of the organ iz ation 's curren t
an d former officers, directors, trustees, key emp loyees, an d highest comp en sated emp loyees? If " Yes," comp lete
Schedule J 2 3 X
2 4a D id the organ iz ation have a tax-exemp t bon d issue with an outstan din g p rin cip al amoun t of more than $1 00,000 as of the
last day of the year, that was issued after D ecember 31 , 2 002 ? If " Yes, " an swer lin es 2 4b through 2 4d an d comp lete
Schedule K If " No" , go to lin e 2 5 2 4a X
b D id the organ iz ation in vest an y p roceeds of tax-exemp t bon ds beyon d a temp orary p eriod excep tion ? 2 4b
c D id the organ iz ation main tain an escrow accoun t other than a refun din g escrow at an y time durin g the year to defease
an y tax-exemp t bon ds?
2 4c
d D id the organ iz ation act as an " on behalf of" issuer for bon ds outstan din g at an y time durin g the year? 2 4d
2 5a Section 501 ( c ) ( 3) an d 501 ( c) ( 4) organ iz ation s . D id the organ iz ation en gage in an excess ben efit tran saction with a
disq ualified p erson durin g the year? If " Yes, " comp lete Schedule L, Part I 2 5a X
b Is the organ iz ation aware that it en gaged in an excess ben efit tran saction with a disq ualified p erson in a p rior year, an d
that the tran saction has n ot been rep orted on an y of the organ iz ation 's p rior Forms 990 or 990-EZ? If " Yes, " comp lete
Schedule L, Part l
2 5b X
2 6 Was a loan to or by a curren t or former officer, director, trustee, key emp loyee, highly comp en sated emp loyee, or disq ualified
p erson outstan din g as of the en d of the organ iz ation 's tax year? If " Yes," comp lete Schedule L, Part 1 1 2 6 X
2 7 D id the organ iz ation p rovide a gran t or other assistan ce to an officer, director, trustee, key emp loyee, substan tial
con tributor, or a gran t selection committee member, or to a p erson related to such an in dividual? If " Yes, " comp lete
Schedule L, Part 1 1 1 2 7 X
2 8 Was the organ iz ation a p arty to a busin ess tran saction with on e of the followin g p arties ( see Schedule L, Part IV
in struction s for ap p licable filin g thresholds, con dition s, an d excep tion s)
a Acurren t or former officer, director, trustee, or key emp loyee? If " Yes," comp lete Schedule L, Part IV 2 8a X
b Afamily member of a curren t or former officer, director, trustee, or key emp loyee? If " Yes," comp lete Schedule L, Part IV 2 8b X
c An en tity of which a curren t or former officer, director, trustee, or key emp loyee ( or a family member thereof) was an officer,
director, trustee, or direct or in direct own er? If " Yes, " comp lete Schedule L, Part IV 2 8c X
2 9 D id the organ iz ation receive more than $2 5,000 in n on -cash con tribution s? If " Yes," comp lete Schedule M 2 9 X
30 D id the organ iz ation receive con tribution s of art, historical treasures, or other similar assets, or q ualified con servation
con tribution s? If " Yes," comp lete Schedule M 30 X
31 D id the organ iz ation liq uidate, termin ate, or dissolve an d cease op eration s?
If " Yes, " comp lete Schedule N, Part 1
31 X
32 D id the organ iz ation sell, exchan ge, disp ose of, or tran sfer more than 2 5% of its n et assets?/f " Yes," comp lete
Schedule N, Part 1 1
32 X
33 D id the organ iz ation own 1 00% of an en tity disregarded as sep arate from the organ iz ation un der Regulation s
section s 301 7701 -2 an d 301 7701 -3' If " Yes," comp lete Schedule R, Part 1 33 X
34 Was the organ iz ation related to an y tax-exemp t or taxable en tity?
If " Yes," comp lete Schedule R, Parts 1 1 , Ill, IV, an d V, lin e 1 34 X
35 Is an y related organ iz ation a con trolled en tity within the mean in g of section 51 2 ( b) ( 1 3) ' 35 X
a D id the organ iz ation receive an y p aymen t from or en gage in an y tran saction with a con trolled en tity within the mean in g of
section 51 2 ( b) ( 1 3) ? If " Yes," comp lete Schedule R, Part V, lin e 2 E::] Yes E2 1 No
36 Section 501 ( c ) ( 3) organ iz ation s . D id the organ iz ation make an y tran sfers to an exemp t n on -charitable related organ iz ation ?
If " Yes," comp lete Schedule R, Part V, lin e 2 36 X
37 D id the organ iz ation con duct more than 5% of its activities through an en tity that is n ot a related organ iz ation
an d that is treated as a p artn ership for federal in come tax p urp oses? If " Yes," comp lete Schedule R, Part VI 37 X
38 D id the organ iz ation comp lete Schedule 0 an d p rovide exp lan ation s in Schedule 0 for Part VI, lin es 1 1 an d 1 9'
Note . All Form 990 filers are req uired to comolete Schedule 0 a X
Form 990 ( 2 01 0)
032 004
1 2 -2 1 -1 0
Form 990 ( 2 01 Q ) OF CRUELTY TO ANIMALS, INC. ( SPCA) 51 -601 8851 Page 5
Part V Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule 0 co n tains a respo nse to any qu esti o n in thi s Pa rt V
EJ
Yes
1 a Enter the number reported in Box 3 of Form 1 096. Enter -0- if not applicable la U
b Enter the number of Forms W-2 G included in line 1 a Enter -0- if not applicable lb 0
c D id the organiz ation comply w ith backup w ithholding rules f or reportable payments to vendors and r eportable gaming
( gambling) w innings to priz e w inners? 1 c
2 a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements,
f iled f or the calendar year ending w ith or w ithin the year covered by this return 2 a 1 2 9
b If at least one is reported on line 2 a, did the organiz ation f ile all required f ederal employment tax returns 2 b X
Note . If the sum of lines 1 a and 2 a is greater than 2 50, you may be required to a-f le ( see instructions)
3a D id the organiz ation have unrelated business gross income of $1 , 000 or more during the year' ? 3a X
b If " Yes, " has it f iled a Form 990-T f or this year? If " No, " provide an explanation in Schedule 0 3b
4a At any time during the calendar year, did the organiz ation have an interest in, or a signature or other authority over, a
f inancial account in a f oreign country ( such as a bank account, securities account, or other f inancial account) ' 4a X
b If " Yes, " enter the name of the f oreign country ^
See instructions f or f iling requirements f or Form TD F 90-2 2 1 , Report of Foreign Bank and Financial Accounts
5a Was the organiz ation a party to a prohibited tax shelter transaction at any time during the tax year? 5a X
b D id any taxable party notif y the organiz ation that it w as or is a party to a prohibited tax shelter transaction? 5b X
c If " Yes, " to line 5a or 5b, did the organiz ation f ile Form 8886-T' 5c
6a D oes the organiz ation have annual gross receipts that are normally greater than $1 00, 000, and did the organiz ation solicit
any contributions that w ere not tax deductible' ? 6a X
b If " Yes, " did the organiz ation include w ith every solicitation an express statement that such contributions or gif ts
w ere not tax deductible? 6b
7 Organiz ations that may receive deductible contributions under section 1 70( c) .
a D id the organiz ation receive a payment in excess of $75 made partly as a contribution and partly f or goods and services provided to the payor' 7a X
b If " Yes, " did the organiz ation notif y the donor of the value of the goods or services provided? 7b
c D id the organiz ation sell, exchange, or otherw ise dispose of tangible personal property f or w hich it w as required
to f ile Form 82 82 7c X
d If " Yes, " indicate the number of Forms 82 82 f iled during the year 7d
e D id the organiz ation receive any f unds, directly or indirectly, to pay premiums on a personal benef it contract? 7e X
f D id the organiz ation, during the year, pay premiums, directly or indirectly, on a personal benef it contract? 7f X
g If the organiz ation received a contribution of qualif ied intellectual property, did the organiz ation f ile Form 8899 as required' 7
h If the organiz ation received a contribution of cars, boats, airplanes, or other vehicles, did the organiz ation f ile a Form 1 098-C' 7h
8 Sponsoring organiz ations maintaining donor advised f unds and section 509 ( a) ( 3) supporting organiz ations . D id the supporting
organiz ation, or a donor advised f und maintained by a sponsoring organiz ation , have excess business holdings at any time during the years 8
9 Sponsoring organiz ations maintaining donor advised f unds.
a D id the organiz ation make any taxable distributions under section 4966? 9a
b D id the organiz ation make a distribution to a donor, donor advisor, or related person? 9b
1 0 Section 501 ( c) ( 7) organiz ations. Enter
a Initiation f ees and capital contributions included on Part VIII, line 1 2 1 0a
b Gross receipts, included on Form 990, Part VIII, line 1 2 , f or public use of club f acilities 1 0b
1 1 Section 501 ( c) ( 1 2 ) organiz ations. Enter
a Gross income f rom members or shareholders 1 1 a
b Gross income f rom other sources ( D o not net amounts due or paid to other sources against
amounts due or received f rom them) 1 1 b
1 2 a Section 4947( a) ( 1 ) non-exempt charitable trusts . Is the organiz ation f iling Form 990 in lieu of Form 1 041 ' 1 2 a
b If " Yes, " enter the amount of tax-exempt interest received or accrued during the year 1 2 b
1 3 Section 501 ( c) ( 2 9) qualif ied nonprof it health insurance issuers.
a Is the organiz ation licensed to issue qualif ied health plans in more than one state? 1 3a
Note . See the instructions f or additional inf ormation the organiz ation must report on Schedule 0
b Enter the amount of reserves the organiz ation is required to maintain by the states in w hich the
organiz ation is licensed to issue qualif ied health plans 1 3b
c Enter the amount of reserves on hand 1 3c
1 4a D id the organiz ation receive any payments f or indoor tanning services during the tax year? 1 4a X
b If " Yes, " has it f iled a Form 72 0 to report these oavments' If " No. " provide an exrlanation in Schedule 0 1 4b
Form 990 ( 2 01 0)
032 005
1 2 -2 1 -1 0
Form 990 ( 2 01 0) OF CRUELTY TO ANIMALS , INC. ( SPCA) 51 -601 8851 Page 6
PartVl Governance, Management, and Disclosure For each " Yes" resp onse to lines 2 through 7 b b elow , and f or a " No" resp onse
to line 8a, 8b , or 1 Ob b elow , describ e the circumstances, p rocesses, or changes in Schedule 0 See instructions
Check if Schedule 0 contains a resp onse to any question in this Part VI Ell
Section A. Governing Body and Management
Yes No
la
b
2
Enter the numb er of voting memb ers of the governing b ody at the end of the tax year la
Enter the numb er of voting memb ers included in line 1 a, ab ove, w ho are indep endent lb
Did any of f icer, director, trustee, or key emp loyee have a f amily relationship or a b usiness relationship w ith any other
of f icer, director, trustee, or key emp loyee?
2 2
2 2
2 X
3 Did the organiz ation delegate control over management duties customarily p erf ormed b y or under the direct sup ervision
of of f icers, directors or trustees, or key emp loyees to a management comp any or other p erson? 3 X
4 Did the organiz ation make any signif icant changes to its governing documents since the p rior Form 990 w as f iled? 4 X
5 Did the organiz ation b ecome aw are during the year of a signif icant diversion of the organiz ation' s assets? 5 X
6 Does the organiz ation have memb ers or stockholders? 6 X
7 a Does the organiz ation have memb ers, stockholders, or other p ersons w ho may elect one or more memb ers of the
governing b ody? 7 a X
b Are any decisions of the governing b ody sub ject to ap p roval b y memb ers, stockholders, or other p ersons' 7 b X
8
a
Did the organiz ation contemp oraneously document the meetings held or w ritten actions undertaken during the year
b y the f ollow ing
The governing b ody' 8a X
b Each committee w ith authority to act on b ehalf of the governing b ody? 8b X
9 Is there any of f icer, director, trustee, or key emp loyee listed in Part VII, Section A, w ho cannot b e reached at the
Section B. Policies his Section B re q uests inf ormation ab out p olicies not re q uired b y the Internal Revenue Code )
Yes No
1 0a Does the organiz ation have local chap ters, b ranches, or af f iliates? 1 0a X
b If " Yes, " does the organiz ation have w ritten p olicies and p rocedures governing the activities of such chap ters, af f iliates,
and b ranches to ensure their op erations are consistent w ith those of the organiz ation? 1 0b
1 1 a Has the organiz ation p rovided a cop y of this Form 990 to all memb ers of its governing b ody b ef ore f iling the f orm? I la X
b Describ e in Schedule 0 the p rocess, if any, used b y the organiz ation to review this Form 990.
1 2 a Does the organiz ation have a w ritten conf lict of interest p olicy? If " No, " go to line 1 3 1 2 a X
b Are of f icers, directors or trustees, and key emp loyees required to disclose annually interests that could give rise
to conf licts? 1 2 b X
c Does the organiz ation regularly and consistently monitor and enf orce comp liance w ith the p olicy? If " Yes, " describ e
in Schedule 0 how this Is done 1 2 c X
1 3 Does the organiz ation have a w ritten w histleb low er p olicy? 1 3 X
1 4 Does the organiz ation have a w ritten document retention and destruction p olicy? 1 4 X
1 5 Did the p rocess f or determining comp ensation of the f ollow ing p ersons include a review and ap p roval b y indep endent
p ersons, comp arab ility data, and contemp oraneous sub stantiation of the delib eration and decision?
a The organiz ation' s CEO, Ex ecutive Director, or top management of f icial 1 5a X
b Other of f icers or key emp loyees of the organiz ation 1 5b X
If " Yes" to line 1 5a or 1 5b , describ e the p rocess in Schedule 0 ( See instructions )
1 6a Did the organiz ation invest in, contrib ute assets to, or p articip ate in a joint venture or similar arrangement w ith a
tax ab le entity during the year? 1 6a X
b If " Yes, " has the organiz ation adop ted a w ritten p olicy or p rocedure requiring the organiz ation to evaluate its p articip ation
in joint venture arrangements under ap p licab le f ederal tax law , and taken step s to saf eguard the organiz ation' s
ex em p t status w ith res p ect to such arrang ements? 1 6b
Section C. Disclosure
1 7 List the states w ith w hich a cop y of this Form 990 is required to b e f iled ^DE
1 8 Section 61 04 requires an organiz ation to make its Forms 1 02 3 ( or 1 02 4 if ap p licab le) , 990, and 990-T ( 501 ( c) ( 3) s only) availab le f or
p ub lic insp ection Indicate how you make these availab le Check all that ap p ly
E]Ow n w eb site Another' s w eb site Up on request
1 9 Describ e in Schedule 0 w hether ( and if so, how ) , the organiz ation makes its governing documents, conf lict of interest p olicy, and f inancial
statements availab le to the p ub lic
2 0 State the name, p hysical address, and telep hone numb er of the p erson w ho p ossesses the b ooks and records of the organiz ation ^
FRANK NEWTON - 302 -698-3006
32 SHELTER CIRCLE, CAMDEN, DE 1 9934
Form 990 ( 2 01 0)
032 006
1 2 -2 1 -1 0
Form 990 7
Part VII Compensation of Of f icers , Directors , Trustees, Key Employees, Highest Compensated
Employees, and Independent Contractors
Check if Schedule 0 contains a response to any question in this Part VII
Section A . Of f icers , Directors , Trustees , Key Employees , and Highest Compensated Employees
la Complete this tab le f or all persons required to b e listed . Report compensation f or the calendar year ending w ith or w ithin the organiz ation' s tax year.
L ist all of the organiz ation' s current of f icers, directors, trustees (w hether indiv iduals or organiz ations) , regardless of amount of compensation
Enter - 0- in columns (D) , (E) , and (F) if no compensation w as paid
L ist all of the organiz ation' s current key employees, if any See instructions f or def inition of "key employee "
L ist the organiz ation' s f iv e current highest compensated employees (other than an of f icer, director, trustee, or key employee) w ho receiv ed reportab le
compensation (B ox 5 of Form W- 2 and/ or B ox 7 of Form 1099- MISC) of more than $100, 000 f rom the organiz ation and any related organiz ations
L ist all of the organiz ation' s f ormer of f icers, key employees, and highest compensated employees w ho receiv ed more than $100, 000 of
reportab le compensation f rom the organiz ation and any related organiz ations
L ist all of the organiz ation' s f ormer directors or trustees that receiv ed, in the capacity as a f ormer director or trustee of the organiz ation,
more than $10, 000 of reportab le compensation f rom the organiz ation and any related organiz ations
L ist persons in the f ollow ing order indiv idual trustees or directors, institutional trustees, of f icers, key employees, highest compensated employees,
and f ormer such persons
Check this b ox if neither the or g aniz ation nor any related or aniz ation compensated any current of f icer, director, or trustee
(A ) (B ) (C) (D) (E) (F)
Name and Title A v erage Position Reportab le Reportab le Estimated
hours per (check all that apply) compensation compensation amount of
w eek f rom f rom related other
(describ e the organiz ations compensation
hours f or organiz ation (W- 2/ 1099 MISC) f rom the
related (W- 2/ 1099- MISC) organiz ation
organiz ations -
0
and related
in Schedule _ L = e organiz ations
0)
a
o _ E
B A URYS, SCOTT
B OA RD MEMB ER X 0 . 0. 0 .
B RODEK, KERRI
B OA RD MEMB ER X 0 . 0 . 0.
COOPER, EL ESTINE
B OA RD MEMB ER X 0 . 0 . 0 .
CRA FT, KA REN
DIMEL ER, CHRIS
FOL TZ, PA TTY
FURR, CA ROL
B OA RD MEMB ER X 0 . 0. 0 .
HA MIL TON, B ETTY MA Y
HINDES, GA RY
KA PL A N, DEB I
L OFTHOUSE, L YNN
MORRIS, B ETH
NEWTON, MA VIS
PRYOR, RICKY
B OA RD MEMB ER X 0. 0 . 0.
RICHA RDSON, ROSEMA RY
TA YL OR, MA RIL YN
TIL L MA N, GRETCHEN
B OA RD MEMB ER X 0. 1 0. 1 0 .
03 2007 12- 21- 10 Form 990 (2010)
Form 990 Q ) OF CRUELTY TO ANIMALS , INC. ( SPCA) 51-6018851 Page 8
Part VII
Section A. Of f icers , Directors , Trus tees , Key Employees , and Highes t Compens ated Employees ( continued)
( A) ( B) ( C) ( D ) ( E) ( F)
Name and title
Average Pos ition
Reportable Reportable Es timated
hours per ( check all that apply)
compens ation compens ation amount of
week
f rom f rom related other
( des cribe
the organiz ations compens ation
hours f or
organiz ation ( W-2/1099-MISC) f rom the
related
( W-2/1099-MISC) organiz ation
organiz ations a o
and related
in Schedule = E -_
t
E
organiz ations
0) - -
o i E
TUCKER, LESLIE
BOARD MEMBER X 0. 0. 0.
MOORE, ALEX
PRESIDENT X 0 . 0 . 0 .
NEWTON, FRANK
SECRETARY , TRESURER X 0. 0. 0.
SCHWARTZ, STEVEN
VICE PRESIDENT X 0. 0. 0.
GOLDTHWAITE, MURREY
EXECUTIVE DIRECTOR 40.00 X 69 , 902. 0. 0.
lb Sub -total ^ 69 , 902. 0. 0.
c Total f rom continuation s heets to Part VII, Section A ^ 0 . 0 . 0 .
d Total ( add lines lb and 1c ^ 69 , 902. 0. 0.
2 Total number of individuals ( including but not limited to thos e lis ted above) who received more than $100, 000 in reportable
No
3 Did the organiz ation lis t any f ormer of f icer, director or trus tee, key employee, or highes t compens ated employee on
line 1 a' ? If " Yes , " complete Schedule J f or s uch individual 3 X
4 For any individual lis ted on line 1 a, is the s um of reportable compens ation and other compens ation f rom the organiz ation
and related organiz ations greater than $150, 000 If " Yes , " complete Schedule J f or s uch individual 4 X
5 Did any pers on lis ted on line 1 a receive or accrue compens ation f rom any unrelated organiz ation or individual f or s ervices
rendered to the organiz ation? If " Yes , " complete Schedule J f or s uch pers on 1 5 X
Section B. Independent Contractors
1 Complete this table f or your f ive highes t compens ated independent contractors that received more than $100, 000 of compens ation f rom
the organiz ation NONE
( A)
Name and bus ines s addres s
( B)
Des cription of s ervices
( C)
Compens ation
2 Total number of independent contractors ( including but not limited to thos e lis ted above) who received more than
$100 , 000 in com p ens ation f rom the or g aniz ation
11111.
0
Form 990 ( 2010)
032008 12-21-10
Form 990 ( 2 01 0) OF CRUELTY TO ANIMALS INC. ( SPCA) 51 -601 8851 Page 9
Part VIII Statement of Revenue
( A) ( B) ( C) ( D ) Re e
Total revenue Related or Unrelated
excluded from
exempt functi on busi ness tax under
revenue revenue
secti ons 51 2 ,
51 3, or 51 4
Cr
1 a Federated campai gns la
MO
b Membershi p dues 1 b 54 , 553.
c Fundrai si ng events 1 c 90 , 782 .
d Related organi z ati ons 1 d
E e Government grants ( contri buti ons) le 2 71 3301 .
U)
f All other contri buti ons, gi fts, grants, and
^5 si mi lar amounts not i ncluded above i f 1 34 , 808.
o
O
O C
g Noncash contri buti ons i ncluded i n li nes la-1 f $
h Total. Add li nes 1 a-1 f 2 9 9 3 4 4 4.
Busi ness Code
2 a SPAYING AND NEUTERING 900099 1 30 02 6. 1 30 , 02 6.
mod) b RABIES CLINIC 900099 1 1 8 552 . 1 1 8 552 .
CDC
c BOARDING FEES 900099 91 , 773. 91 , 773.
Mali d EXAMS AND TESTS 900099 35, 92 6. 35 , 92 6.
0 e CREMATION FEES 900099 1 6 , 2 75. 1 6 , 2 75.
a f All other program servi ce revenue
Total. Add li nes 2 a-2 f 392 , 552 .
3 Investment i ncome ( i ncludi ng di vi dends, i nterest, and
other si mi lar amounts) ^ 50. 50.
4 Income from i nvestment of tax-exempt bond proceeds ^
5 Roy alti es ^
( i ) Real a Personal
6 a Gross Rents
b Less rental expenses
c Rental i ncome or ( loss)
d Net rental i ncome or ( loss) ^
7 a Gross amount from sales of t Securi ti es ( i i ) Other
assets other than i nventory 600.
b Less. cost or other basi s
and sales expenses
c Gai n or ( loss) 600.
d Net gai n or ( loss) ^ 600. 600.
8 a Gross i ncome from fundrai si ng events ( not
C i ncludi ng $ 90,782 . of
contri buti ons reported on li ne 1 c) See
Part IV, li ne 1 8 a 0.
=
O
b Less di rect expenses b 0.
c Net i ncome or ( loss) from fundrai si ng events ^ 0.
9 a Gross i ncome from gami ng acti vi ti es See
Part IV, li ne 1 9 a
b Less di rect expenses b
c Net i ncome or ( loss) from gami ng acti vi ti es ^
1 0 a Gross sales of i nventory , less returns
and allow ances a 1 3 2 7 0 7.
b Less cost of goods sold b
c Net i ncome or loss from sales of i nvento ry 1 32 , 707. 1 32 , 707.
Mi scellaneous Revenue Busi ness Code
1 1 a MISCELLANEOUS FEES 900099 2 7 , 1 1 9. 2 7 , 1 1 9.
b OTHER INCOME 900099 2 3 , 1 78. 2 3 , 1 78.
C
d All other revenue
e Total. Add li nes 1 1 a-1 1 d ^ 50 , 2 97.
1 2 Total revenue. See i nstructi ons. ^ 3569650.1 576 , 1 56.1 0. 50.
1 2 -2 1 -1 0 Form 990 ( 2 01 0)
Form 990 ( 2 01 0) OF CRUELTY TO ANIMALS, INC. ( SPCA) 51 -601 8851 Page 1 0
Part IX Statement of Functional Expenses
Section 501 ( c) ( 3 ) and 501 ( c) ( 4 ) organiz ations must complete all columns
All other organiz ations must complete column ( A) but are not required to complete columns ( B ) , ( C) , and ( D )
D o not include amounts reported on lines 6b ,
7 b, 8b , 9b, and 1 0b of Part VIII.
(
A)
Total expenses
( B )
Program serv ice
expenses
( C)
Management and
g eneral eenses
( D )
Fundraising
expenses
1 G rants and other assistance to gov ernments and
organiz ations in the U. S. See Part IV, line 2 1
2 G rants and other assistance to indiv iduals in
the U S See Part IV, line 2 2
3 G rants and other assistance to gov ernments,
organiz ations , and indiv iduals outside the US
See Part IV, lines 1 5 and 1 6
4 B enefits paid to or for members
5 Compensation of current officers, directors,
trustees , and key employees 69 , 902 . 69 , 902 .
6 Compensation not included abov e, to disqualified
persons ( as defined under section 4 958( f) ( 1 ) ) and
persons described in section 4 958( c) ( 3 ) ( B )
7 Other salaries and wages 2 , 004 , 904 . 1
1
959 , 62 6. 4 5, 2 7 8.
8 Pension plan contributions ( include section 4 01 ( k)
and section 4 03 ( b ) employer contributions)
9 Other employee benefits 2 01 , 7 1 8. 1 90 , 52 0. 1 1 , 1 98.
1 0 Payroll taxes 1 50 , 1 2 3 . 1 4 1 , 7 89. 8 , 3 3 4 .
1 1
a
Fees for serv ices ( non-employees)
Management
b Legal
c Accounting 1 4 , 865. 1 4 , 865.
d Lobbying
e Professional fundraising serv ices. See Part IV, line 1 7
f Inv estment management fees
g Other
1 2 Adv ertising and promotion 2 1 , 2 07 . 1 7 , 2 65. 3 , 94 2 .
1 3 Office expenses 84 , 67 8 . 7 8 , 3 7 4 . 6 , 3 04 .
1 4 Information technology
1 5 Royalties
1 6 Occupancy 1 55 4 2 2 . 1 55 1 05. 3 1 7 .
1 7 Trav el
1 8 Payments of trav el or entertainment expenses
for any federal , state, or local public officials
1 9 Conferences, conv entions , and meetings
2 0 Interest 2 5 , 51 1 . 2 5 , 51 1 .
2 1 Payments to affiliates
2 2 D epreciation , depletion, and amortiz ation 1 98 , 2 07 . 1 98, 2 07 .
2 3 Insurance 1 02 999. 97 , 2 81 . 5 1 7 1 8.
2 4 Other expenses . Itemiz e expenses not cov ered
abov e ( List miscellaneous expenses in line 2 4 f . If line
2 4 f amount exceeds 1 0 % of line 2 5, column ( A)
amount, list line 2 4 f expenses on Schedule 0.)
a OPERATING AND SUPPLIES 62 6 664 . 62 6 664 .
b HUMANE AG ENT AND TRAVEL 2 58 4 93 . 2 53 57 0. 4 92 3 .
c IMPROVEMENTS AND UPKEEP 4 6 , 2 87 . 4 6 , 2 51 . 3 6.
d B AD D EB T EXPENSE 3 0 , 594 . 3 0 , 594 .
e FUNRAISING EXPENSE 2 2 , 3 1 1 . 2 2 , 3 1 1 .
f All other expenses 1 0 , 002 . 4 , 892 . 5 , 1 1 0.
2 5 Total functional exp enses . Add lines 1 throu g h 2 4 f 4 , 02 3 , 887 . 3 1 82 5, 64 9. 1 7 1 , 985. 2 6 , 2 53 .
2 6 J oint costs Check here ^0 if following SOP
98-2 ( ASC 958-7 2 0) . Complete this line only if the
organiz ation reported in column ( B ) j oint costs from a
combined educational campaign and fundraising
solicitation
03 2 01 0 1 2 -2 1 -1 0 Form 990 ( 2 01 0)
Form 990 ( 2 01 0 OF CRUELTY TO ANIMALS, INC. ( SPCA) 51 -601 8851 Page 1 1
Part X Balance Sheet
( A) ( B)
Begi nning of year End of year
1 Cash - non-interest-b earing 2 55 , 733. 1 1 1 6 , 595.
2 Savings and temporary cash investments 2
3 Pledges and grants receivab le, net 2 99 , 01 9. 3 2 83 , 347.
4 Accounts receivab le, net 4
5 Receivab les f rom current and f ormer of f icers, directors, trustees, key
employees, and highest compensated employees Complete Part II
of Schedule L 5
6 Receivab les f rom other disq ualif ied persons ( as def ined under section
4958( f ) ( 1 ) ) , persons describ ed in section 4958( c) ( 3) ( B) , and contrib uting
employers and sponsoring organiz ations of section 501 ( c) ( 9) voluntary
employees' b enef iciary organiz ations ( see instructions) 6
7 Notes and loans receivab le, net 7
8 Inventories f or sale or use 30 , 460. 8 1 8 , 2 30.
9 Prepaid expenses and def erred charges 46 , 41 5 . 9 3 , 302 .
1 0a Land, b uildings, and eq uipment cost or other
b asis Complete Part VI of Schedule D 1 0a 3 , 879 , 82 2 .
b Less accumulated depreciation 1 0b 1 , 2 94 , 1 86. 2 , 42 3 , 2 09. i0c 2 , 585 , 636.
1 1 Investments - pub licly traded securities 1 1
1 2 Investments - other securities See Part IV, line 1 1 96 , 000. 1 2 96 , 000.
1 3 Investments - program-related See Part IV, line 1 1 1 3
1 4 Intangib le assets 1 4
1 5 Other assets See Part IV, line 1 1 1 5
1 6 Total assets . Add lines 1 throug h 1 5 must e q ual line 34 3 , 1 50 , 836. 1 6 3 , 1 03 , 1 1 0.
1 7 Accounts payab le and accrued expenses 2 06, 079. 1 7 32 5 , 001 .
1 8 Grants payab le 1 8
1 9 Def erred revenue 1 9
2 0 Tax-exempt b ond liab ilities 2 0
U) 2 1 Escrow or custodial account liab ility Complete Part IV of Schedule D 2 1
2 2 Payab les to current and f ormer of f icers, directors, trustees, key employees,
highest compensated employees, and disq ualif ied persons Complete Part II
of Schedule L 2 2
2 3 Secured mortgages and notes payab le to unrelated third parties 31 0 , 797. 2 3 598 , 386.
2 4 Unsecured notes and loans payab le to unrelated third parties 2 4
2 5 Other liab ilities Complete Part X of Schedule D 2 5
2 6 Total liab ilities . Add lines 1 7 throug h 2 5 51 6 , 876. 2 6 92 3, 387.
Organiz ations that f ollow SFAS1 1 7, check here ^ and complete
W lines 2 7 through 2 9, and lines 33 and 34.
C 2 7 Unrestricted net assets 2 , 538, 888. 2 7 2 , 1 04 , 72 3.
M
2 8 Temporarily restricted net assets 2 0 , 072 . 2 8 0.
CD
2 9 Permanently restricted net assets 75 , 000. 2 9 75, 000.
v
LL Organiz ations that do not f ollow SFAS 1 1 7, check here ^ and
o complete lines 30 through 34.
m
30 Capital stock or trust principal, or current f unds 30
Q 31 Paid-in or capital surplus, or land, b uilding, or eq uipment f und 31
; 32 Retained earnings, endowment, accumulated income, or other f unds 32
Z 33 Total net assets or f und b alances 2 , 63 3 , 960. 33 2 , 1 79 , 72 3.
34 Total liab ilities and net assets/f und b alances 3 , 1 50 , 836. 34 3 , 1 03 , 1 1 0.
Form 990 ( 2 01 0)
032 01 1 1 2 -2 1 -1 0
Fo r m 9 9 0 ( 2 0 1 0 OF CRUELTY TO ANIMALS , INC. ( SPCA) 51 -60 1 8851 Pa g e 1 2
Pa r t X I
Re co ncilia tio n o f Ne t Asse ts
Che ck if Sche dule 0 co nta ins a r e spo nse to a ny que stio n in this Pa r t X I 0
1 To ta l r e ve nue ( m ust e qua l Pa r t VIII, co lum n ( A) , line 1 2 ) 1 3 , 569 , 650 .
2 To ta l e xpe nse s ( m ust e qua l Pa r t IX , co lum n ( A) , line 2 5) 2 4 , 0 2 3 , 887.
3 Re ve nue le ss e xpe nse s Subtr a ct line 2 f r o m line 1 3 <454 , 2 37.>
4 Ne t a sse ts o r f und ba la nce s a t be g inning o f ye a r ( m ust e qua l Pa r t X , line 33, co lum n ( A) ) 4 2 , 633 , 9 60 .
5 Othe r cha ng e s in ne t a sse ts o r f und ba la nce s ( e xpla in in Sche dule 0 ) 5 0 .
6 Ne t a sse ts o r f und ba la nce s a t e nd o f y e a r Co m bine line s 3, 4, a nd 5 ( m ust e q ua l Pa r t X , line 33, co lum n ( B) ) 6 2 , 1 79 , 72 3.
Pa r t X II
Fina ncia l Sta te m e nts a nd Re po r ting
Che ck if Sche dule 0 co nta ins a r e s p o nse to a n y q ue stio n in this Pa r t X II
Ye s No
1 Acco unting m e tho d use d to pr e pa r e the Fo r m 9 9 0 . El Ca sh Accr ua l 0 Othe r
If the o r g a niz a tio n cha ng e d its m e tho d o f a cco unting f r o m a pr io r ye a r o r che cke d " Othe r , " e xpla in in Sche dule 0
2 a We r e the o r g a niz a tio n ' s f ina ncia l sta te m e nts co m pile d o r r e vie we d by a n inde pe nde nt a cco unta nt? 2 a X
b We r e the o r g a niz a tio n ' s f ina ncia l sta te m e nts a udite d by a n inde pe nde nt a cco unta nt? 2 b X
c If " Ye s" to line 2 a o r 2 b , do e s the o r g a niz a tio n ha ve a co m m itte e tha t a ssum e s r e spo nsibility f o r o ve r sig ht o f the a udit,
r e vie w , o r co m pila tio n o f its f ina ncia l sta te m e nts a nd se le ctio n o f a n inde pe nde nt a cco unta nt' s 2 c X
If the o r g a niz a tio n cha ng e d e ithe r its o ve r sig ht pr o ce ss o r se le ctio n pr o ce ss dur ing the ta x ye a r , e xpla in in Sche dule 0
d If " Ye s" to line 2 a o r 2 b , che ck a bo x be lo w to indica te whe the r the f ina ncia l sta te m e nts f o r the ye a r we r e issue d o n a
se pa r a te ba sis, co nso lida te d ba sis, o r bo th
Se pa r a te ba sis 0 Co nso lida te d ba sis 0 Bo th co nso lida te d a nd se pa r a te ba sis
3a As a r e sult o f a f e de r a l a wa r d , wa s the o r g a niz a tio n r e quir e d to unde r g o a n a udit o r a udits a s se t f o r th in the Sing le Audit
Act a nd OMB Cir cula r A-1 33? 3a X
b If " Ye s, " did the o r g a niz a tio n unde r g o the r e quir e d a udit o r a udits? If the o r g a niz a tio n did no t unde r g o the r e quir e d a udit
o r a udits, e xpla in why in Sche dule 0 a nd de scr ibe a ny ste ps ta ke n to unde r qo such a udits 3b
Fo r m 9 9 0 ( 2 0 1 0 )
0 32 0 1 2 1 2 -2 1 -1 0
SCHEDULEA
(Form 990 or 990-EZ)
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Âttach to Form 990 or Form 990-EZ. ^See separate instructions.
OMBNo 1545-0047
2010
Open to Public
Inspection
Name of the organization
Employer identification number
OF CRUELTY TO ANIMALS, INC. SPCA 51-6018851
Part I Reason for Public Charity Status (All organizations must complete this part) See Instructions
The organization is not a private foundation because it is (For lines 1 through 11, check only one box )
1 [::] Achurch, convention of churches , or association of churches described in section 170(b )( 1)(A)(i).
2 0 Aschool described in section 170(b )( 1)(A)(ii). (Attach Schedule E)
3 E::] A hospital or a cooperative hospital service organization described in section 170 ( b)(1)(A)(lii).
4 F-1
A medical research organization operated in conjunction w ith a hospital described in section 170(b)(1)(A)(iii). Enter the hospital' s name,
city, and state
5 0 An organization operated for the benefit of a college or university ow ned or operated by a governmental unit described in
section 170(b )( 1)(A)(iv). (Complete Part II )
6 Afederal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in
section 170 ( b)(1)(A)(vi). (Complete Part II )
8 Acommunity trust described in section 170(b )( 1)(A)(vi). (Complete Part II )
9 An organization that normally receives ( 1) more than 33 1/3% of its support from contributions , membership fees, and gross receipts from
activities related to its exempt functions - subject to certain exceptions , and (2) no more than 33 1 /3% of its support from gross investment
income and unrelated business taxable income ( less section 511 tax) from businesses acquired by the organization after June 30, 1975
See section 509(a)( 2). (Complete Part III )
10 An organization organized and operated exclusively to test for public safety See section 509(a)(4).
11 OAn organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or
more publicly supported organizations described in section 509(a)( 1) or section 509(a)( 2) See section 509(a)(3). Check the box that
describes the type of supporting organization and complete lines 11 a through 11 h
a =Type I b 0 Type II c Type III - Functionally integrated d =Type III -Other
e By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than
foundation managers and other than one or more publicly supported organizations described in section 509(a)( 1) or section 509(a)(2)
f If the organization received a w ritten determination from the IRS that it is a Type I , Type II, or Type III
supporting organization, check this box
Since August 17, 2006, has the organization accepted any gift or contribution from any of the follow ing persons?
(i) Aperson w ho directly or indirectly controls , either alone or together w ith persons described in (ii) and ( ill) below , Yes No
the governing body of the supported organizations 11 i
(ii) Afamily member of a person described in (I) above' ? 11 ii
(iii) A35% controlled entity of a person described in (I) or (n) above? 11 iii
Provide the follow ing information about the supported organization(s)
Name of supported (I)
organization
ll EIN ()
(iii) Type of
organization
(described on Imes 1 9
above or Ion section
iv) Is the organization
in col. (I) listed in our
() y
governing documents
(v) Did you notify the
organization in col.
(I) of your support' ?
(vi) Is the
organization in col.
(i) organized in the
U.S.'
(vii) Amount of
support
(see instructions)) Yes No Yes No Yes No
Total
LHAFor Paperw ork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Schedule A(Form 990 or 990 - EZ) 2010
032021 12-21-10
Schedule A ( Fo r m 990 or 990- E 2010 OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51- 6018851 Pa e 2
Par t II Suppor t Schedule for Or ganizations Descr ibed in Sections 17 0( b) ( 1) ( A) ( iv ) and 17 0( b) ( 1) ( A) ( v i)
( Complete only if y ou checked the box on line 5, 7 , or 8of Par t I or if the or ganization failed to q ualify under Par t III If the or ganization
fails to q ualify under the tests listed below, please complete Par t III )
Section A. Public Suppor t
Calendar y ear ( or fiscal y ear beginning in) ^ ( a ) 2006 ( b) 2007 ( c ) 2008 ( d ) 2009 ( e ) 2010 f Total
1 G ifts, gr ants, contr ibutions, and
member ship fees r eceiv ed ( Do not
include any "unusual gr ants ")
3208, 135. 3 . 614 . 812. 3 , 996 . 813. 3 , 023 , 010. 2.993.444. 16 836 214.
2 Tax r ev enues lev ied for the or gan-
ization' s benefit and either paid to
or expended on its behalf
3 The v alue of ser v ices or facilities
fur nished by a gov er nmental unit to
the or ganization without char ge
4 Total. Add lines 1 thr ough 3 3 208 135. 3 614 812, 3 , 996 , 813. 3 , 023 , 010. 2 . 993 . 444. 16 836 214.
5 The por tion of total contr ibutions
by each per son ( other than a
gov er nmental unit or publicly
suppor ted or ganization) included
on line 1 that exceeds 2% of the
amount shown on line 11,
column ( f)
6 Public su ppor t . Subtr act line 5 fr om line 4 16 836 214 ,
Section B. Total Suppor t
Calendar y ear ( or fiscal y ear beginning in) ^
7 Amounts fr om line 4
8 G r oss income fr om inter est,
div idends, pay ments r eceiv ed on
secur ities loans, r ents, r oy alties
and income fr om similar sour ces
9 Net income fr om unr elated business
activ ities, whether or not the
business is r egular ly car r ied on
10 Other income Do not include gain
or loss fr om the sale of capital
assets ( Explain in Par t IV)
11 Total suppor t . Add lines 7 thr ough 10
( a ) 2006 ( b) 2007 ( c ) 2008 ( d ) 2009 ( e ) 2010 Total
3 , 208 , 135. 3 619 812, 3 , 996 , 813. 3 . 023 . 010. 2993, 444, 16836, 214.
6 , 47 2. 4 , 87 1. 656. 85. 50. 12 , 134.
38 , 2 8. 50 , 297 . 88 , 505.
16 _ 936853.
12 G r oss r eceipts fr om r elated activ ities, etc ( see instr uctions) 112 I 497 , 948.
13 Fir st fiv e y ear s . If the For m 990 is for the or ganization' s fir st, second, thir d, four th, or fifth tax y ear as a section 501( c) ( 3)
or ganization, check this box and stop her e ^
Section C. Computation of Public Suppor t Per centage
14 Public suppor t per centage for 2010 ( line 6, column ( f) div ided by line 11, column ( f) ) 14 99.41 %
15 Public suppor t per centage fr om 2009 Schedule A, Par t II, line 14 15 99.58 %
16a 33 1/3% suppor t test - 2010 .If the or ganization did not check the box on line 13, and line 14 is 33 1/3% or mor e, check this box and
stop her e . The or ganization q ualifies as a publicly suppor ted or ganization ^
b 33 1 /3% suppor t test - 2009 .If the or ganization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or mor e, check this box
and stop her e . The or ganization q ualifies as a publicly suppor ted or ganization ^0
17 a 10 0/6 - facts- and- cir cumstances test - 2010 .If the or ganization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or mor e,
and if the or ganization meets the "facts- and- cir cumstances" test, check this box and stop her e . Explain in Par t IV how the or ganization
meets the "facts- and- cir cumstances" test The or ganization q ualifies as a publicly suppor ted or ganization ^0
b 10% - facts - and- cir cumstances test - 2009 . If the or ganization did not check a box on line 13, 16a, 16b, or 17 a, and line 15 is 10% or
mor e, and if the or ganization meets the "facts- and- cir cumstances" test, check this box and stop her e . Explain in Par t IV how the
or ganization meets the "facts- and- cir cumstances" test The or ganization q ualifies as a publicly suppor ted or ganization ^0
18 Pr iv ate foundation . If the or ganization did not check a box on line 13, 16a, 16b, 17 a, or 17 b, check this box and see instr uctions ^
Schedule A ( For m 990 or 990- EZ) 2010
032022
12- 21- 10
Schedule A ( F o r m 990 o r 990-EZ ) 2010
Pa g e 3
Par t I I I Suppo r t Schedule fo r Or g anizatio ns Descr ibed in Sectio n 509( a) ( 2)
( Co mplete o nly if y o u checked the bo x o n line 9 o f Par t I o r if the o r g anizatio n failed to q ualify under Par t I I I f the o r g anizatio n falls to
q ualify under the tests listed belo w, please co mplete Par t I I )
Se ctio n A. Public Suppo r t
Calendar y ear ( o r fiscal y ear beg inning in) ^ ( a ) 2006 ( b) 2007 ( c ) 2008 ( d ) 2009 ( e ) 2010 ( f ) T o tal
1 G ifts, g r ants, co ntr ibutio ns, and
member ship fees r eceiv ed ( Do no t
include any "unusual g r ants ")
2 G r o ss r eceipts fr o m admissio ns,
mer chandise so ld o r ser v ices per -
fo r med, o r facilities fur nished in
any activ ity that is r elated to the
o r g anizatio n' s tax-exempt pur po se
3 G r o ss r eceipts fr o m activ ities that
ar e no t an unr elated tr ade o r bus-
iness under sectio n 513
4 T ax r ev enues lev ied fo r the o r g an-
izatio n' s benefit and either paid to
o r expended o n its behalf
5 T he v alue o f ser v ices o r facilities
fur nished by a g o v er nmental unit to
the o r g anizatio n witho ut char g e
6 T o tal. Add lines 1 thr o ug h 5
7a Amo unts included o n lines 1, 2, and
3 r eceiv ed fr o m disq ualified per so ns
b Amo unts included o n lines 2 and 3 r eceiv ed
fr o m o ther than disq ualified per so ns that
exceed the g r eater o f $5,000 o r 1% o f the
amo unt o n line 13 fo r the y ear
c Add lines 7a and 7b
8 Public suppo r t Subtr act line 7c fr o m line 6
Sectio n B . T o tal Suppo r t
Calendar y ear ( o r fiscal y ear beg inning in) ^
9 Amo unts fr o m line 6
10a G r o ss inco me fr o m inter est,
div idends, pay ments r eceiv ed o n
secur ities lo ans, r ents, r o y alties
and inco me fr o m similar so ur ces
b U nr elated business taxable inco me
( less sectio n 511 taxes) fr o m businesses
acq uir ed after J une 3 0, 1975
c Add lines 1 Oa and 1 Ob
11 Net inco me fr o m unr elated business
activ ities no t included in line 10b,
whether o r no t the business is
r eg ular ly car r ied o n
12 Other I nco me Do no t include g ain
o r lo ss fr o m the sale o f capital
assets ( Explain in Par t I V )
13 T o tal suppo r t ( Add lines 9, 10c, 11, and 12 1
( a ) 2006 ( b) 2007 ( c ) 2008 ( d ) 2009 ( e ) 2010 ( f ) T o tal
14 F ir st fiv e y ear s . I f the F o r m 990 is fo r the o r g anizatio n' s fir st, seco nd, thir d, fo ur th, o r fifth tax y ear as a sectio n 501( c) ( 3 ) o r g anizatio n,
check this bo x and sto p her e ^
Sectio n C . Co mputatio n o f Public Suppo r t Per centag e
15 Public suppo r t per centag e fo r 2010 ( line 8, co lumn ( f) div ided by line 13 , co lumn ( f) ) 15 1 %
16 Public suppo r t per centag e fr o m 2009 Schedule A, Par t I I I , line 15 16 %
Sectio n D. Co mputatio n o f I nv estment I nco me Per centag e
17 I nv estment inco me per centag e fo r 2010 ( line 10c, co lumn ( f) div ided by line 13 , co lumn ( f) ) 17 %
18 I nv estment inco me per centag e fr o m 2009 Schedule A, Par t I I I , line 17 18 %
19a 3 3 1/3 % suppo r t tests - 2010 . I f the o r g anizatio n did no t check the bo x o n line 14, and line 15 is mo r e than 3 3 1/3 %, and line 17 is no t
mo r e than 3 3 1/3 %, check this bo x and sto p her e . T he o r g anizatio n q ualifies as a publicly suppo r ted o r g anizatio n ^0
b 3 3 1 / 3 % suppo r t tests - 2009 . I f the o r g anizatio n did no t check a bo x o n line 14 o r line 19a, and line 16 is mo r e than 3 3 1/3 %, and
line 18 is no t mo r e than 3 3 1/3 %, check this bo x and sto p her e . T he o r g anizatio n q ualifies as a publicly suppo r ted o r g anizatio n ^
20 Pr iv ate fo undatio n . I f the o r g anizatio n did no t check a bo x o n line 14, 19a, o r 19b, check this bo x and see instr uctio ns ^
03 2023 12- 21-10
Schedule A ( F o r m 990 o r 990-EZ) 2010
Schedule A ( Fo r m990 or 990-EZ 2010 OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51-6018851 Pa e 4
Par t IV
Supplemental Infor mation. Complete this par t to pr ovide the explanations r eq uir ed by Par t II, line 10, Par t II, line 17a or 17b;
and Par t III, line 12 Als o complete this par t for any additional infor mation ( See ins tr uctions )
OTHER INCOME FOR 2010 CONSISTS OF $27, 119 OF MISCELLANEOUS FEES AND
$23, 178 OF OTHER INCOME
032024 12-21-10 Schedule A ( For m 990 or 990 - EZ) 2010
SCHEDULE D Supplemental Financial Statements
(Form 990) ^Complete if the organization answered " Yes," to Form 990,
Part IV, line 6, 7 , 8, 9, 10 , 11, or 12.
Âttach to Form 990. ^See separate instructions.
2010
Open to Public
Inspection
Name of the organization KENT COUNTY SOCIETY FOR THE PREVENTION Employer identif ication number
OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51-6018851
Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the
organization answered " Yes" to Form 990. Part IV. line 6
(a) Donor advised f unds ( b) Funds and other accounts
1 Total number at end of year
2 Aggregate contributions to (during year)
3 Aggregate grants f rom ( during year)
4 Aggregate value at end of year
5 Did the organization inf orm all donors and donor advisors in writing that the assets held in donor advised f unds
are the organization ' s property , subj ect to the organization ' s ex clusive legal control ? E]Yes No
6 Did the organization inf orm all grantees , donors, and donor advisors in writing that grant f unds can be used only
f or charitable purposes and not f or the benef it of the donor or donor advisor , or f or any other purpose conf erring
im p ermissible p rivate benef it? Yes E::] No
Part II Conservation Easements. Complete if the organization answered " Yes" to Form 990, Part IV, line 7
1 Purpose ( s) of conservation easements held by the organization ( check all that apply)
Preservation of land f or public use (e g , recreation or education ) Preservation of an historically important land area
Protection of natural habitat OPreservation of a certif ied historic structure
Preservation of open space
2 Complete lines 2a through 2d if the organization held a q ualif ied conservation contribution in the f orm of a conservation easement on the last
day of the tax year
Held at the End of the Tax Year
a Total number of conservation easements 2a
b Total acreage restricted by conservation easements 2b
c Number of conservation easements on a certif ied historic structure included in (a) 2c
d Number of conservation easements included in (c) acq uired af ter 8/17/06, and not on a historic structure
listed in the National Register 2d
3 Number of conservation easements modif ied, transf erred, released, ex tinguished, or terminated by the organization during the tax
year ^
4 Number of states where property subj ect to conservation easement is located ^
5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of
violations, and enf orcement of the conservation easements it holds ? 0 Yes 0 No
6 Staf f and volunteer hours devoted to monitoring , inspecting , and enf orcing conservation easements during the year ^
7 Amount of ex penses incurred in monitoring , inspecting , and enf orcing conservation easements during the year ^$ _
8 Does each conservation easement reported on line 2 ( d) above satisf y the req uirements of section 170(h )(4)(B )(I)
and section 170(h )(4)(B )(II)?
El Yes =No
9 In Part X IV, describe how the organization reports conservation easements in its revenue and ex pense statement, and balance sheet, and
include, if applicable, the tex t of the f ootnote to the organization' s f inancial statements that describes the organization' s accounting f or
conservation easements
Part III Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets.
Complete if the organization answered " Yes" to Form 990, Part IV, line 8
la If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held f or public ex hibition, education, or research in f urtherance of public service, provide, in Part X IV,
the tex t of the f ootnote to its f inancial statements that describes these items
b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical
treasures, or other similar assets held f or public ex hibition, education, or research in f urtherance of public service, provide the f ollowing amounts
relating to these items
(i) Revenues Included in Form 990, Part VIII, line 1 ^$
(ii) Assets Included in Form 990, Part X ^$
2 If the organization received or held works of art, historical treasures, or other similar assets f or f inancial gain, provide
the f ollowing amounts req uired to be reported under SFAS 116 (ASC 958) relating to these items
a Revenues included in Form 990, Part VIII, line 1 ^$
b Assets included in Form 990, Part X ^$
LHA For Paperwork Reduction Act Notice, see the Instructions f or Form 990. Schedule D (Form 990) 2010
032051
12-20-10
Schedule D ( Fo r m 9 9 0 ) 20 10 OF CRUELTY TO ANIMALS, INC. ( SPCA) 51-60 18851 Page 2
Ii
Par t Ill
Or gani zati o ns Mai ntai ni ng Co llecti o ns o f Ar t, Hi sto r i cal Tr easur es , o r Other Si m i lar Assets ( co nti nued)
3 Usi ng the o r gani zati o n' s acq ui si ti o n, accessi o n, and o ther r eco r ds, check any o f the fo llo w i ng that ar e a si gni fi cant use o f i ts co llecti o n i tem s
( check all that ap p ly)
a Publi c exhi bi ti o n d Lo an o r exchange p r o gr am s
b Scho lar ly r esear ch e 0 Other
c Pr eser vati o n fo r futur e gener ati o ns
4 Pr o vi de a descr i p ti o n o f the o r gani zati o n' s co llecti o ns and exp lai n ho w they fur ther the o r gani zati o n' s exem p t p ur p o se i n Par t XIV
5 Dur i ng the year , di d the o r gani zati o n so li ci t o r r ecei ve do nati o ns o f ar t, hi sto r i cal tr easur es, o r o ther si m i lar assets
to be so ld to r ai se funds r ather than to be m ai ntai ned as p ar t o f the o r g ani zati o n' s co llecti o n' ? 0 Yes No
Par t IV Escr o w and Custo di al Ar r angem ents . Co m p lete i f the o r gani zati o n answ er ed "Yes" to Fo r m 9 9 0 , Par t IV, li ne 9 , o r
r ep o r ted an am o unt o n Fo r m 9 9 0 , Par t X, li ne 21
la Is the o r gani zati o n an agent, tr ustee, custo di an o r o ther i nter m edi ar y fo r co ntr i buti o ns o r o ther assets no t i ncluded
o n Fo r m 9 9 0 , Par t X2 E:1 Yes 0 No
b If "Yes, " exp lai n the ar r angem ent i n Par t XIV and co m p lete the fo llo w i ng table
Am o unt
c Begi nni ng balance 1c
d Addi ti o ns dur i ng the year i d
e Di str i buti o ns dur i ng the year le
f Endi ng balance i f
2a Di d the o r gani zati o n i nclude an am o unt o n Fo r m 9 9 0 , Par t X, li ne 21' Yes No
b If "Yes , " ex p lai n the ar r an g em ent i n Par t XIV
Par tV Endo w m ent Funds. Co m p lete i f the o r gani zati o n answ er ed "Yes" to Fo r m 9 9 0 , Par t IV, li ne 10
( a ) Cur r ent y ear ( b ) Pr i o r y ear ( c ) Tw o y ear s back ( d ) Thr ee y ear s back a Fo ur y ear s back
la Begi nni ng o f year balance
b Co ntr i buti o ns
c Net i nvestm ent ear ni ngs, gai ns, and lo sses
d Gr ants o r scho lar shi p s
e Other exp endi tur es fo r faci li ti es
and p r o gr am s
f Adm i ni str ati ve exp enses
g End o f year balance
2 Pr o vi de the esti m ated p er centage o f the year end balance held as
a Bo ar d desi gnated o r q uasi -endo w m ent ^ %
b Per m anent endo w m ent ^ %
c Ter m endo w m ent ^ %
3a Ar e ther e endo w m ent funds no t i n the p o ssessi o n o f the o r gani zati o n that ar e held and adm i ni ster ed fo r the o r gani zati o n
by Yes No
( i ) unr elated o r gani zati o ns 3a i
( i i ) r elated o r gani zati o ns 3a i i
b If "Yes" to 3a( u) , ar e the r elated o r gani zati o ns li sted as r eq ui r ed o n Schedule R? 3b
4 Descr i be i n Par t XIV the i ntended uses o f the o r g ani zati o n' s endo w m ent funds
Par tVI Land . Bui ldi nas . and Eaui o m ent . See Fo r m 9 9 0 . Par t X. li ne 10
Descr i p ti o n o f i nvestm ent ( a) Co st o r o ther
basi s ( i nvestm ent )
( b) Co st o r o ther
basi s ( o ther )
( c) Accum ulated
dep r eci ati o n
( d) Bo o k value
la Land 143 9 36. 143 9 36.
b Bui ldi ngs 219 19 10 47. 644 675. 2 , 274 , 372.
c Leaseho ld i m p r o vem ents
d Eq ui p m ent 229 713. 176 476. 53 , 237.
e Other 587 126. 473 0 35. 1-1-4 , 10 -9 -1.
To tal . Add li nes 1 a thr o u g h 1 e ( Co lum n (d) m ust eq ual Fo r m 9 9 0 , Par t X, co lum n ( B ) , li ne 10 (c) ) 2 585, 63 6.
Schedule D ( Fo r m 9 9 0 ) 20 10
0 320 52
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Schedule D ( Fo r m 9 9 0 ) 20 10 OF CRUELTY TO ANIMALS , INC. ( SPCA) 51-60 18851 Page 3
Par t VII Investm ents - Other Secur ities . See Fo r m 9 9 0 , Par t X , line 12
( a) Descr ip tio n o f secur ity o r catego r y
( including nam e o f secur ity )
( b ) Bo o k value
( c) Metho d o f valuatio n
Co st o r end o f -y ear m ar ket value
( 1) Financial der ivatives
( 2) Clo sely -held eq uity inter ests
( 3) Other
( A)
( B)
( C)
( D )
( G)
( H)
To tal ( Co l ( b ) m ust e q ual Fo r m 9 9 0 , Par t X , co l ( 13 ) line 12.)
Par t Vill I Investm ents - Pr o gr am Related . See Fo r m 9 9 0 , Par t X , line 13
( a) Descr ip tio n o f investm ent ty p e ( b ) Bo o k value
( c) Metho d o f valuatio n.
Co st o r end-o f y ear m ar ket value
1
( 2 )
( 3)
( 4 )
( 5)
( 6)
( 7 )
( 8)
( 9 )
( 10 )
To tal ( Co l ( b ) m ust e q ual Fo r m 9 9 0 , Par t X , co l ( B ) line 13.)
12-20 -10 5cneaule U ( Fo r m 9 9 0 ) 20 10
Sc h e d u l e D ( Fo r m 9 9 0 ) 20 10 OF CRUELTY TO ANIMALS , INC. ( SPCA) 51-60 18851 Pa g e 4
Pa r t X I Re c o nc il ia tio n o f Ch a ng e in Ne t Asse ts f r o m Fo r m 9 9 0 to Au d ite d Fina nc ia l Sta te m e nts
1 Td ta l r e ve nu e ( Fo r m 9 9 0 , Pa r t VIII, c o l u m n ( A) , l ine 12) 1 3 , 569 , 650 .
2 To ta l e xpe nse s ( Fo r m 9 9 0 , Pa r t IX , c o l u m n ( A) , l ine 25) 2 4 , 0 23 , 887.
3 Exc e ss o r ( d e f ic it) f o r th e ye a r Su btr a c t l ine 2 f r o m l ine 1 3 <454 , 237.>
4 Ne t u nr e a l ize d g a ins ( l o sse s) o n inve stm e nts 4
5 Do na te d se r vic e s a nd u se o f f a c il itie s 5
6 Inve stm e nt e xpe nse s 6
7 Pr io r pe r io d a d ju stm e nts 7
8 Oth e r ( De sc r ibe in Pa r t X IV) 8
9 To ta l a d ju stm e nts ( ne t) Ad d l ine s 4 th r o u g h 8 9 0 .
10 Exc e ss o r ( d e f ic it ) f o r th e y e a r p e r a u d ite d f ina nc ia l sta te m e nts Co m bine l ine s 3 a nd 9 10 <454 , 237.>
Pa r t X II Re c o nc il ia tio n o f Re ve nu e pe r Au d ite d Fina nc ia l Sta te m e nts With Re ve nu e pe r Re tu r n
1 To ta l r e ve nu e , g a ins, a nd o th e r su ppo r t pe r a u d ite d f ina nc ia l sta te m e nts 1 3 , 569 , 650 .
2
a
Am o u nts inc l u d e d o n l ine 1 bu t no t o n Fo r m 9 9 0 , Pa r t VIII, l ine 12
Ne t u nr e a l ize d g a ins o n inve stm e nts 2a
b Do na te d se r vic e s a nd u se o f f a c il itie s 2b
c Re c o ve r ie s o f pr io r ye a r g r a nts 2c
d Oth e r ( De sc r ibe in Pa r t X IV) 2d
e Ad d l ine s 2a th r o u g h 2d 2e 0 .
3 Su btr a c t l ine 2e f r o m l ine 1 3 3 5 6 9 650 .
4
a
b
c
Am o u nts inc l u d e d o n Fo r m 9 9 0 , Pa r t VIII, l ine 12, bu t no t o n l ine 1
Inve stm e nt e xpe nse s no t inc l u d e d o n Fo r m 9 9 0 , Pa r t VIII, l ine 7b
Oth e r ( De sc r ibe in Pa r t X IV)
Ad d l ine s 4a a nd 4b
4a
4b
c .
5 To ta l r e ve nu e Ad d l ine s 3 a nd 4c . ( Th is m u st e q u a l Fo r m 9 9 0 , Pa r t 1 l ine 12 ) 5 3 , 569 , 650 .
Pa r t X l l l Re c o nc il ia tio n o f Expe nse s pe r Au d ite d Fina nc ia l Sta te m e nts With Expe nse s pe r Re tu r n
1 To ta l e xpe nse s a nd l o sse s pe r a u d ite d f ina nc ia l sta te m e nts 1 4 , 0 23 , 887.
2
a
Am o u nts inc l u d e d o n l ine 1 bu t no t o n Fo r m 9 9 0 , Pa r t IX , l ine 25
Do na te d se r vic e s a nd u se o f f a c il itie s 2a
b Pr io r ye a r a d ju stm e nts 2b
c Oth e r l o sse s 2c
d Oth e r ( De sc r ibe in Pa r t X IV) 2d
e Ad d l ine s 2a th r o u g h 2d 2e 0 .
3 Su btr a c t l ine 2e f r o m l ine 1 3 4 0 2 3 887.
4
a
b
c
Am o u nts inc l u d e d o n Fo r m 9 9 0 , Pa r t IX , l ine 25, bu t no t o n l ine 1
Inve stm e nt e xpe nse s no t inc l u d e d o n Fo r m 9 9 0 , Pa r t VIII, l ine 7b
Oth e r ( De sc r ibe in Pa r t X IV)
Ad d l ine s 4a a nd 4b
4a
4b
c .
5 To ta l e x p e nse s Ad d l ine s 3 a nd 4c . ( Th is m u st e q u a l Fo r m 9 9 0 , Pa r t I l ine 18 5 4 , 0 23 , 887.
Pa r t X IV Su ppl e m e nta l Inf o r m a tio n
Co m pl e te th is pa r t to pr o vid e th e d e sc r iptio ns r e qu ir e d f o r Pa r t II, l ine s 3, 5, a nd 9 , Pa r t III, l ine s 1 a a nd 4, Pa r t IV, l ine s 1 b a nd 2b; Pa r t V, l ine 4, Pa r t
X , l ine 2, Pa r t X I, l ine 8, Pa r t X II, l ine s 2d a nd 4b, a nd Pa r t X III, l ine s 2d a nd 4b Al so c o m pl e te th is pa r t to pr o vid e a ny a d d itio na l inf o r m a tio n.
PART X , LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED NEW
GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAX ES. THE ORGANIZATION
ADOPTED THIS NEW GUIDANCE FOR THE YEAR ENDED SEPTEMBER 30 , 20 11 AND 20 10 .
MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT
THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE
ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE POSITIONS OF
THIS GUIDANCE. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME
TAX EX AMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR
Sc h e d u l e D ( Fo r m 9 9 0 ) 20 10
0 320 54
12-20 -10
KENT COUNTY SOCIETY FOP, THE PREVENTION
Schedule D Form 990 2010 OF CRUELTY TO ANIMALS , INC. ( SPCA) 51-6018851 Pa e 5
Part
XIVI Supplemental Information ( continued)
YEARS BEFORE 2007 DUE TO THE EXPIRATION OF THE STATUTE OF LIMITATIONS.
Schedule D ( Form 990) 2010
032055
12-20-10
SCHEDULEG
(Form 990 or 990-EZ)
Supplemental Inf ormation Regarding
OMBNo 1545-0047
Fundraising or Gaming Activities
2010
Complete if the organization answered "Yes" to Form 990, Part IV , lines 17, 18 , or 19,
or if the organization entered more than $15,000 on Form 990-EZ, line 6 a.
Open To Public
Illo, Attach to Form 990 or Form 990-EZ. See separate instructions.
Inspection
Name of the organization
KENT COUNTY SOCIETY FOR THE PREV ENTION
Employer identif ication number
OF CRUELTY TO ANIMALS. INC. (SPCA) 51-6 018 8 51
Part I
Fundraising Activities . Complete if the organization answered "Yes" to Form 990, Part IV , line 17 Form 990-EZ f ilers are not
req uired to complete this part
1 Indicate whether the organization raised f unds through any of the f ollowing activities Check all that apply
a Mail solicitations e Solicitation of non- government grants
b 0 Internet and email solicitations f 0 Solicitation of government grants
c 0 Phone solicitations g E::] Special f undraising events
d 0 In-person solicitations
2a Did the organization have a written or oral agreement with any individual ( including of f icers, directors , trustees or
key employees listed in Form 990 , Part V II ) or entity in connection with prof essional f undraising services? Yes No
b If "Yes," list the ten highest paid individuals or entities ( f undraisers) pursuant to agreements under which the f undraiser is to be
compensated at least $5,000 by the organization
(i) Name and address of individual
or entity (f undraiser)
(ii) Activity
(iii Did
f undraiser
or
cons
of
cu stody
contributions?
(iv) Gross receipts
f rom activity
(v) Amount paid
to (or retained by)
f undraiser
listed in col
W
Amount aid (vi) paid
to (or retained by)
or
g
anization
Yes No
Total
3 List all states in which the organization is registered or licensed to solicit contributions or has been notif ied it is exempt f rom registration
or licensing
LHA Paperwork Reduction Act Notice, see the Instructions f or Form 990 or 990-EZ. Schedule G (Form 990 or 990-EZ) 2010
03208 1 01-13-11
KENT COUNTY SOCIETY FOR TIDE PREVENTION
Schedule G Form 990 or 990- E 2010 OF CRUELTY TO ANIMALS, INC. ( SPCA) 51- 6018851 Pa e 2
Part II Fundraising Events. Complete if the organiz ation answered " Yes" to Form 990, Part IV, line 18, or reported more than $15, 000
of f undraising event contrib utions and gross income on Form 990- EZ, lines 1 and 6b List events with gross receipts greater than $5.000
( a) Event # 1 ( b ) Event # 2 ( c) Other events
( d) Total events
COCKTAIL SCAMPER PAWS
( add col ( a) through
ARTY CLAWS
9
col ( c) )
( eventtype ) ( event type ) ( total numb er)
c
1 Gross receipts 32 , 560 . 14 , 891 . 43 , 331. 90 , 782.
2 Less Charitab le contrib utions
3 Gross income line 1 minus line 2) 32 , 560 . 14 , 891 . 43 , 331. 90 , 782.
4 Cash priz es
5 Noncash priz es
CC
N
a 6 Rent/ f acility costs
u
w
U
7 Food and b everages
8 Entertainment
9 Other direct ex penses 12 111. 6 , 807 .1 7 , 334 . 26 , 252.
10 Direct ex pense summary Add lines 4 through 9 in column ( d) ^ 26 , 252 4
11 Net income summa ry Comb ine line 3 , colum n ( d ) , and line 10
10, 64 . 530.
F'artt Uaming . Complete if the organiz ation answered " Yes" to Form 990, Part IV, line 19, or reported more than
$15, 000 on Form 990- EZ, line 6a
m
C
a^
a^
2 Cash priz es
CC
C1
3 Noncash priz es
x
w
U
02 4 Rent/ f acility costs
0
Other direct
6 Volunteer lab or
I
( b )
Pull tab slnstant
( c) Other gaming ( a) Bingo
b ingo/ progressive b ingo
Yes
7 Direct ex pense summary. Add lines 2 through 5 in column ( d)
Net aamina income
( d) Total gaming ( add
; ol ( a) through col ( c) )
00.
9 Enter the state ( s) in which the organiz ation operates gaming activities
a Is the organiz ation licensed to operate gaming activities in each of these states? 0 Yes 0 No
b If " No, " ex plain
10a Were any of the organiz ation ' s gaming licenses revoked , suspended or terminated during the tax year? E]Yes 0 No
b If " Yes, " ex plain
% I IYes % L.JYes %
No 0 No
032082 01- 13- 11 Schedule G ( Form 990 or 990- EZ) 2010
.KENfi COUNTY SOCIETY FOR THE PREVENTION
Schedule G ( Form 990 or 990-EZ ) 2010 OF CRUELTY TO ANIMALS, INC. ( SPCA) 51-6018851 Page 3
11 Does t he organ iz at ion operat e gamin g act iv it ies w it h n on members? Yes 0 No
12 Is t he organ iz at ion a gran t or , ben eficiary or t rust ee of a t rust or a member of a part n ership or ot her en t it y formed
t o admin ist er charit able gamin g? Yes No
13 In dicat e t he percen t age of gamin g act iv it y operat ed in
a The organ iz at ion ' s facilit y 13a %
b An out side facilit y
13b %
14 En t er t he n ame an d address of t he person w ho prepares t he organ iz at ion ' s gamin g/ special ev en t s books an d records
Name ^
Address ^
15a Does t he organ iz at ion hav e a con t ract w it h a t hird part y from w hom t he organ iz at ion receiv es gamin g rev en ue? 0 Yes 0 No
b If " Yes, " en t er t he amoun t of gamin g rev en ue receiv ed by t he organ iz at ion ^$
of gamin g rev en ue ret ain ed by t he t hird part y ^$
c If " Yes, " en t er n ame an d address of t he t hird part y
Name ^
Address ^
16 Gamin g man ager in format ion -
Name ^
Gamin g man ager compen sat ion ^$
Descript ion of serv ices prov ided ^
0 Direct or/ officer =Employ ee =In depen den t con t ract or
17 Man dat ory dist ribut ion s
a Is t he organ iz at ion req uired un der st at e law t o make charit able dist ribut ion s from t he gamin g proceeds t o
ret ain t he st at e gamin g licen se? 0 Yes 0 No
b En t er t he amoun t of dist ribut ion s req uired un der st at e law t o be dist ribut ed t o ot her exempt organ iz at ion s or spen t in t he
or g an iz at ion ' s ow n exem p t act iv it ies durin g t he t ax y ear j ll^ $
Part IV Supplemen t al In format ion . Complet e t his part t o prov ide t he explan at ion s req uired by Part I, lin e 2b, column s ( iii) an d ( v ) , an d Part III,
lin es 9, 9b, 10b, 15b, 15c, 16, an d 17b, as applicable Also complet e t his part t o prov ide an y addit ion al in format ion ( see in st ruct ion s)
an d t he amoun t
032083 01-13- 11 Schedule G ( Form 990 or 990-EZ) 2010
SCHEDULE0
(Form 990or 990-EZ)
Supplemental Inf ormation to Form 990or 990-EZ
Complete to provide inf ormation f or responses to specif ic questions on
Form 990 or 990-EZ or to provide any additional inf ormation.
1 1 0- Attach to Form 990 or 990-EZ.
)MB No 1 545-0047
201 0
Open to Public
Inspection
Name of the org aniz ation KENT COUNTY SOCIETY FOR THE PREVENTION Employer identif ication number
OF CRUELTY TO ANIMALS, INC. (SPCA) 51 -601 8851
FORM 990, PART III, LINE 1 , DESCRIPTION OF ORGANIZATION MISSION:
COMMITTED TO PLACE UNWANTED PETS INTO HAPPY, HEALTHY HOMES AND TO
EDUCATE THE PUBLIC ABOUT RESPONSIBLE PET GUARDIANSHIP.
FORM 990, PART VI, SECTION A, LINE 2: FRANK NEWTON (HUSBAND, TREASURER)
AND MAVIS NEWTON (WIFE, BOARD).
FORM 990, PART VI, SECTION B, LINE 1 1 : FORM 990 IS PREPARED BY AN
INDEPENDENT AUDITING FIRM ENGAGED BY THE ORGANIZATION. UPON COMPLETION OF
THIS PREPARATION, FORM 990 IS SENT TO THE ACCOUNTING MANAGER AND TREASURER
FOR A DETAILED REVIEW. ANY COMMENTS OR QUESTIONS ARE RETURNED TO THE
PREPARER, ADDRESSED, AND A FINAL DOCUMENT IS SENT TO THE ORGANIZATION FOR
SIGNATURE AND SUBMISSION. A COPY OF THE FINALIZED FORM 990 IS DISTRIBUTED
TO ALL MEMBERS OF THE BOARD OF DIRECTORS AS WELL AS BEING FILED WITH THE
APPROPRIATE GOVERNMENT ENTITIES.
FORM 990, PART VI, SECTION B, LINE 1 2C: A CONFLICT OF INTEREST AND BOARD
MEMBER OBLIGATION STATEMENT IS REQUIRED TO BE ACKNOWLEDGED AND SIGNED BY
EACH BOARD MEMBER AT THE ANNUAL BOARD MEETING EACH OCTOBER.
FORM 990, PART VI, SECTION B, LINE 1 5A: THE ORGANIZATION'S BOARD OF
DIRECTORS DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THERE IS
A PERFORMANCE REVIEW AS WELL AS A COMPETITIVE REVIEW OF SALARIES OF
EXECUTIVE DIRECTORS IN COMPARABLE NON-PROFITS. THE COMPENSATION
RECOMMENDATION IS SUBMITTED BY THE FINANCIAL COMMITTEE TO THE BOARD. THIS
RECOMMENDATION IS THEN VOTED ON AND APPROVED BY THE BOARD.
LHA For Paperwork Reduction Act Notice, see the Instructions f or Form 990 or 990- EZ. Schedule 0(Form 990or 990- EZ) (201 0)
03221 1
01 -24-1 1
Name o f t h e o r g an i z at i o n KENT COUNTY SOCIETY FOR THE PREVENTION Emplo yer i d en t i f i c at i o n n umber
OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851
FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S GOVERNING
DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE
AVAILABLE TO THE PUBLIC UPON REQUEST.
THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR
OVERSIGHT OF THE AUDIT, IT'S FINANCIAL STATEMENTS, AND THE SELECTION OF
AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM PRIOR
032212
01-24 - 11 Sc h ed ule 0(Fo r m 990o r 990-EZ) (2010)
OMBNo 1545-017 2
4562 Fpm
Depreciation and Amortization 9 9 0
2 010
( I ncl u ding I nformation on Listed Property)
Department of the Treasu ry
I nternal Revenu e Service ( 9 9 ) ^See separate instru ctions . Âttach to you r tax retu rn .
Attachment
Sequ ence No 67
Name ( s) shown on retu rn Bu siness or activity to which this form rel ates I dentifying nu mber
KENT COUNTY SOCI ETY FOR THE PREVENTI ON
OF CRUELTY TO ANI MALS , I NC. SPCA FORM 9 9 0 PAGE 10 51-6018851
Part I El ection To Expense Certain Property Under Section 179 Note : I f you have any l isted property, compl ete Part Vbefore you compl ete Part
1 Maximu mamou nt ( see instru ctions) 1 500 , 000.
2 Total cost of section 179 property pl aced in service ( see instru ctions) 2
3 Threshol d cost of section 179 property before redu ction in l imitation 3 2 , 000 , 000.
4 Redu ction in l imitation Su btract l ine 3 from l ine 2 I f zero or l ess, enter -0- 4
5 Dol l ar l imitation for tax y ear Su btract l ine 4 from l ine 1 I f zero or l ess, enter -0 - I f married fil m se paratel y , see instru ctions 5
6 ( a) Description of property ( b) Cost ( bu siness u se onl y) ( c ) El ected cost
7 Listed property Enter the amou nt from l ine 2 9 1
8 Total el ected cost of section 179 property Add amou nts in col u mn ( c), l ines 6 and 7
9 Tentative dedu ction Enter the smal l er of l ine 5 or l ine 8
10 Carryover of disal l owed dedu ction from l ine 13 of you r 2 009 Form4562
11 Bu siness income l imitation Enter the smal l er of bu siness income ( not l ess than zero) or l ine 5
12 Section 179 expense dedu ction Add l ines 9 and 10, bu t do not enter more than l ine 11
13 Carryover of disal l owed dedu ction to 2 011 Add l ines 9 and 10 , l ess l ine 12 ^
Note : Do not u se Part l l or Part 111 bel ow for l isted property I nstead, u se Part V.
9
11
Part I I Special Depreciation Al l owance and Other Depreciation ( Do not incl u de l isted property)
14 Special depreciation al l owance for qu al ified property ( other than l isted property) pl aced in service du ring
the tax year 14
15 Property su bject to section 168( f)( 1) el ection 15
Part I I I I MACRS Depreciation ( Do not incl u de l isted property. ) ( See instru ctions)
Section A
17 MACRS dedu ctions for assets pl aced in service in tax years beg inning before 2 010 17 5 , 82 0.
18 I f you are el ecting to g rou p any assets pl aced in service du ring the tax year into one or more g eneral asset accou nts , check here ^
Section B - Assets Pl aced in Service Du rina 2 010 Tax Year Usina the General Depreciation System
( a) Cl assification of property
( b) Month and
year pl aced
in service
( c) Basis for depreciation
( bu siness/investment u se
onl y - see instru ctions)
(
d) Recovery
pe ri od
( e)
Convention ( t) Method ( g ) Depreciation dedu ction
19 a 3-year property
b 5-year property
c 7-year property
d 10-year property
e 15-year property
f 2 0-year property
2 5-year property 2 5 yrs S/L
/
2 7 5 yrs MM S/L
h Residential rental property
/ 2 7 5 yrs MM S/L
/
39 y rs MM S/L
i Nonresidential real property
/ MM S/L
Section C - Assets Pl aced in Service Du ring 2 010 Tax Year Using the Al ternative Deoreciation System
2 0a Cl ass l ife S/L
b 12 ear 12 yrs S/L
c 40 ear / 40 yrs MM S/L
Part I V Su mmary ( See instru ctions)
2 1 Listed property Enter amou nt from l ine 2 8 2 1 2 , 348.
2 2 Total . Add amou nts from l ine 12 , l ines 14 throu g h 17, l ines 19 and 2 0 in col u mn ( g ), and l ine 2 1
Enter here and on the appropriate l ines of you r retu rn Partnerships and S corporations - see instr 2 2 19 8 , 2 07.
2 3 For assets shown above and pl aced in service du ring the cu rrent year, enter the
portion of the basis attribu tabl e to section 2 63A costs 1 2 3 1 1
2 01 12 -1-
LHA For Pa perwork ( 2 010) Redu ction Act Notice , see se parate instru ctions . Form4562
KENT' COUNTY SOCIETY FOR TAE PItEVENTION
Form 4562 ( 20 1 0 )
OF CRUELTY TO ANIMALS, INC. ( SPCA) 51 -60 1 8851 Page 2
Part V
Listed Property ( In c l u de au tomobil es, c ertain oth er v eh ic l es, c ertain c ompu ters, an d property u sed f or en tertain men t, rec reation , or
amu semen t)
Note : For an y v eh ic l e f or wh ic h you are u sin g th e stan dard mil eage rate or dedu c tin g l ease expen se, c ompl ete on l y 24a, 24b, c ol u mn s ( a)
th rou gh ( c ) of Sec tion A, al l of Sec tion B, an d Sec tion C if appl ic abl e
Sec tion A - Deprec iation an d Oth er In f ormation ( Cau tion : See th e in stru c tion s f or l imits f or oassen aer au tomobil es)
24a Do you h av e ev iden c e to su pport th e bu sin essf in v estmen t u se c l al med7 Yes 0 No 24b If " Yes," is th e ev iden c e written ' Yes No
( a) ( b) ( c ) ( d) ( e) ( f ) ( g) ( h ) ( 1 )
Type of property
Date
pl ac ed in
Bu sin ess/
in v estmen t
Cost or
B asis f or deprec iation
( bu sin essl n v estmen t
Rec ov ery Meth od/ Deprec iation
El ec ted
sec tion 1 7 9
( l ist v eh ic l es f irst
serv ic e u se perc en tage
oth er basis
u se on l y)
period Con v en tion dedu c tion
c ost
25 Spec ial deprec iation al l owan c e f or q u al if ied l isted property pl ac ed in serv ic e du rin g th e tax year an d
u sed more th an 50 % in a q u al if ied bu sin ess u se 25
2R Prooertv u sed more th an 50 % in a Du al if ied bu sin ess u se.
20 1 1 CHEVY %
SILVERADO 0 1 1 0 1 1 1 0 0 .0 0 % 23 , 484. 23 484. 5 SHY 2 , 348.
27 Property u sed 50 % or l ess in a q u al if ied bu sin ess u se
% S/ L -
S/ L
28 Add amou n ts in c ol u mn ( h ) , l in es 25 th rou gh 27 En ter h ere an d on l in e 21 , page 1 28 2,348.
29 Add amou n ts in c ol u mn ( i ) , l in e 26 En ter h ere an d on l in e 7 , p a g e 1
I
29
Sec tion B - In f ormation on Use of Veh ic l es
Compl ete th is sec tion f or v eh ic l es u sed by a sol e proprietor, partn er, or oth er " more th an 5% own er," or rel ated person
If you prov ided v eh ic l es to you r empl oyees, f irst an swer th e q u estion s in Sec tion C to see if you meet an exc eption to c ompl etin g th is sec tion f or
th ose v eh ic l es
30 Total bu sin essf in v estmen t mil es driv en du rin g th e
( a)
Veh ic l e
( b)
Veh ic l e
( c )
Veh ic l e
( d)
Veh ic l e
( e)
Veh ic l e
( f )
Veh ic l e
year ( do n ot in c l u de c ommu tin g mil es)
31 Total c ommu tin g mil es driv en du rin g th e year
32 Total oth er person al ( n on c ommu tin g) mil es
driv en
33 Total mil es driv en du rin g th e year
Add l in es 30 th rou gh 32
34 Was th e v eh ic l e av ail abl e f or person al u se Yes No Yes No Yes No Yes No Yes No Yes No
du rin g of f -du ty h ou rs?
35 Was th e v eh ic l e u sed primaril y by a more
th an 5% own er or rel ated person ?
36 Is an oth er v eh ic l e av ail abl e f or person al
u se?
Sec tion C - Qu estion s f or Empl oyers Wh o Prov ide Veh ic l es f or Use by Th eir Empl oyees
An swer th ese q u estion s to determin e if you meet an exc eption to c ompl etin g Sec tion B f or v eh ic l es u sed by empl oyees wh o are n ot more th an 5%
own ers or rel ated person s
37 Do you main tain a written pol ic y statemen t th at proh ibits al l person al u se of v eh ic l es, in c l u din g c ommu tin g, by you r Yes No
empl oyees? X
38 Do you main tain a written pol ic y statemen t th at proh ibits person al u se of v eh ic l es, exc ept c ommu tin g, by you r
empl oyees? See th e in stru c tion s f or v eh ic l es u sed by c orporate of f ic ers, direc tors, or 1 % or more own ers X
39 Do you treat al l u se of v eh ic l es by empl oyees as person al u se? X
40 Do you prov ide more th an f iv e v eh ic l es to you r empl oyees, obtain in f ormation f rom you r empl oyees abou t
th e u se of th e v eh ic l es, an d retain th e in f ormation rec eiv ed?
41 Do you meet th e req u iremen ts c on c ern in g q u al if ied au tomobil e demon stration u se?
Part VI Amortization
( a) ( b) ( c ) ( d ) ( e) ( f )
Desc ription of c osts Date amortization Amortizabl e Code Amortization Amortization
begin s amou n t sec tion pen od or perc en tage f or th is year
42 Amortization of c osts th at begin s du rin g you r 20 1 0 tax year
43 Amortization of c osts th at began bef ore you r 20 1 0 tax year 43
44 Total . Add amou n ts in c ol u mn ( f ) See th e in stru c tion s f or wh ere to report 44
0 1 6252 1 2-21 -to Form 4562 ( 20 1 0 )

KCSPCA/FSAC 2010 IRS Form 990

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KCSPCA/FSAC 2010 IRS Form 990

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