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← MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS

Form 990 for tax year 2023

Filed by MASSACHUSETTS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS.

Totals

Total revenue
$120,308,539
Total expenses
$126,035,182
Contributions and grants received
$37,574,545
Grants paid
$2,451,639
Program service revenue
$80,518,342
Investment income
$2,440,779
Other revenue
-$225,127
Total assets, end of year
$219,437,437
Total liabilities, end of year
$35,018,490
Net assets or fund balances, end of year
$184,418,947
Program services expenses (Part IX)
$110,084,412
Management and general expenses
$10,755,191
Fundraising expenses
$5,195,579
Program service expenses (Part III)
$110,084,412

Program services were 87.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $730,907

  • 1f · All other contributions, gifts and grants

    $36,843,638

  • 1g · Noncash contributions included above

    $2,584,949

  • 2a · Program service revenue: HEALTH & HOSPITAL SVCS.

    total $78,175,136 · related or exempt $78,175,136

  • 2b · Program service revenue: FARM, CEMETERY & OTHER

    total $2,343,206 · related or exempt $2,343,206

  • 3 · Investment income

    total $716,543 · excluded $716,543

  • 7a · Gross sales of assets other than inventory

    securities $52,245,097

  • 7b · Less cost or other basis and sales expenses

    securities $50,520,861

  • 7c · Gain or loss

    securities $1,724,236

  • 7d · Net gain or loss

    total $1,724,236 · excluded $1,724,236

  • 8a · Fundraising events: gross income

    $113,436

  • 8a · Fundraising events: contributions included on line 1c

    $730,907

  • 8b · Fundraising events: direct expenses

    $338,563

  • 8c · Net income from fundraising events

    total -$225,127 · excluded -$225,127

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $31,000 · program services $31,000

  • 2 · Grants to domestic individuals

    total $2,345,639 · program services $2,345,639

  • 3 · Grants to foreign organizations and individuals

    total $75,000 · program services $75,000

  • 5 · Compensation of officers, directors and key employees

    total $2,324,788 · program services $932,176 · management and general $1,121,607 · fundraising $271,005

  • 7 · Other salaries and wages

    total $60,036,177 · program services $54,816,774 · management and general $4,138,812 · fundraising $1,080,591

  • 8 · Pension plan contributions

    total $11,556,245 · program services $10,277,080 · management and general $1,027,107 · fundraising $252,058

  • 9 · Other employee benefits

    total $9,062,709 · program services $8,059,554 · management and general $805,484 · fundraising $197,671

  • 10 · Payroll taxes

    total $4,386,730 · program services $3,901,161 · management and general $389,888 · fundraising $95,681

  • 11b · Fees: legal

    total $88,654 · program services $51,565 · management and general $29,280 · fundraising $7,809

  • 11c · Fees: accounting

    total $136,400 · management and general $136,400

  • 11d · Fees: lobbying

    total $22,000 · program services $22,000

  • 11e · Fees: professional fundraising services

    total $1,100,514 · fundraising $1,100,514

  • 11f · Fees: investment management

    total $420,853 · management and general $420,853

  • 11g · Fees: other

    total $4,093,559 · program services $2,778,041 · management and general $619,354 · fundraising $696,164

  • 12 · Advertising and promotion

    total $330,018 · program services $5,117 · management and general $160,945 · fundraising $163,956

  • 13 · Office expenses

    total $1,758,008 · program services $1,186,020 · management and general $142,104 · fundraising $429,884

  • 14 · Information technology

    total $273,103 · program services $156,917 · management and general $114,889 · fundraising $1,297

  • 16 · Occupancy

    total $3,780,700 · program services $3,082,404 · management and general $683,302 · fundraising $14,994

  • 17 · Travel

    total $430,813 · program services $402,460 · management and general $22,567 · fundraising $5,786

  • 19 · Conferences, conventions and meetings

    total $232,126 · program services $175,597 · management and general $55,648 · fundraising $881

  • 20 · Interest

    total $758,373 · program services $695,274 · management and general $61,680 · fundraising $1,419

  • 22 · Depreciation, depletion and amortization

    total $3,982,295 · program services $3,650,705 · management and general $314,653 · fundraising $16,937

  • 23 · Insurance

    total $912,087 · program services $702,424 · management and general $201,874 · fundraising $7,789

  • 24a · Other expenses: SUPPLIES

    total $11,102,343 · program services $11,100,938 · management and general $1,354 · fundraising $51

  • 24b · Other expenses: BANK FEES/CREDIT CARD P

    total $2,234,580 · program services $2,058,762 · management and general $22,087 · fundraising $153,731

  • 24c · Other expenses: PRINTING/PUBLICATIONS

    total $477,922 · program services $6,888 · management and general $125,047 · fundraising $345,987

  • 24d · Other expenses: EQUIPMENT RENTALS

    total $81,766 · program services $39,393 · management and general $42,373

  • 24e · All other expenses

    total $4,000,780 · program services $3,531,523 · management and general $117,883 · fundraising $351,374

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,080,067 · end of year $8,195,171

  • 3 · Pledges and grants receivable

    beginning of year $1,609,108 · end of year $699,856

  • 4 · Accounts receivable

    beginning of year $423,275 · end of year $460,991

  • 8 · Inventories for sale or use

    beginning of year $409,042 · end of year $415,802

  • 9 · Prepaid expenses and deferred charges

    beginning of year $2,097,235 · end of year $1,940,120

  • 10a · Land, buildings and equipment: cost or other basis

    $116,643,676

  • 10b · Land, buildings and equipment: accumulated depreciation

    $49,503,663

  • 10c · Land, buildings and equipment, net

    beginning of year $66,745,174 · end of year $67,140,013

  • 11 · Investments: publicly traded securities

    beginning of year $20,555,762 · end of year $21,220,532

  • 12 · Investments: other securities

    beginning of year $103,317,476 · end of year $117,668,164

  • 15 · Other assets

    beginning of year $2,006,257 · end of year $1,696,788

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,686,679 · end of year $6,815,870

  • 19 · Deferred revenue

    beginning of year $349,618 · end of year $424,450

  • 20 · Tax-exempt bond liabilities

    beginning of year $17,634,795 · end of year $16,810,163

  • 23 · Secured mortgages and notes payable

    beginning of year $2,871,823 · end of year $2,788,460

  • 25 · Other liabilities

    beginning of year $9,242,744 · end of year $8,179,547

  • 27 · Net assets without donor restrictions

    beginning of year $106,299,552 · end of year $119,692,211

  • 28 · Net assets with donor restrictions

    beginning of year $60,158,185 · end of year $64,726,736

Mission and programs · 2023

Mission

THE MISSION OF THE MSPCA IS TO PROTECT ANIMALS, RELIEVE THEIR SUFFERING, ADVANCE THEIR HEALTH AND WELFARE, PREVENT CRUELTY AND WORK FOR A JUST AND COMPASSIONATE SOCIETY.

Activities or mission (Part I)

PROTECT ANIMALS, RELIEVE THEIR SUFFERING, ADVANCE THEIR HEALTH & WELFARE AND PREVENT CRUELTY.

  • ANGELL ANIMAL MEDICAL CENTERS IN BOSTON, WALTHAM, THE LOW-INCOME VETERINARY CLINICS IN BOSTON, METHUEN AND THE CAPE AND THE LOW INCOME AND VETERINARY TECHNICIAN TRAINING PROGRAM LOCATED AT ESSEX NORTH SHORE AGRICULTURAL & TECHNICAL SCHOOL IN DANVERS, MASSACHUSETTS HAD 103,489 VISITS IN 2023. OF THOSE, 29,923 RECEIVED EMERGENCY CARE. ANGELL'S MORE THAN 14 DOCTORS, INCLUDING 46 BOARD-CERTIFIED SPECIALISTS, WORK AS A TEAM TO DELIVER HIGH QUALITY GENERAL WELLNESS, EMERGENCY AND SPECIALITY CARE. IN 2023, ORGANIZATION WIDE, MSPCA STERILIZED 9,234 DOGS, CATS AND SMALL ANIMALS. ANGELL'S BOSTON LOCATION HAS EARNED THE ACCREDITATION OF THE AMERICAN ANIMAL HOSPITAL ASSOCIATION. ANGELL'S BOSTON AND WALTHAM LOCATIONS ARE OPEN FOR EMERGENCIES 24 HOURS OF EVERY DAY OF THE YEAR. PET OWNERS WHO CANNOT AFFORD ROUTINE OR EMERGENCY CARE FOR THEIR COMPANION ANIMALS MAY APPLY TO THE CARTER J. LUKE PET CARE ASSISTANCE FUND FOR FINANCIAL AID.

    Expenses $89,473,468 · Grants $2,160,388 · Revenue $78,175,136

  • EACH YEAR OUR FOUR ANIMAL CARE AND ADOPTION CENTERS TAKE IN THOUSANDS OF HOMELESS ANIMALS INCLUDING CATS, DOGS, RABBITS, BIRDS, REPTILES, HORSES, GOATS, SHEEP, COWS, PIGS, VARIOUS FARM BIRDS, GUINEA PIGS, FERRETS, HAMSTERS, GERBILS, MICE AND RATS. IN 2023, A TOTAL OF 10,318 ANIMALS FOUND HOMES THROUGH ADOPTION, TRANSFERS TO OTHER ORGANIZATIONS, REUNITING PETS WITH THEIR OWNERS AND SURRENDER PREVENTION PROGRAMS. OUR NETWORK OF VOLUNTEERS HELPS US PROVIDE INDIVIDUAL ATTENTION TO EVERY ANIMAL IN OUR CARE. 1,041 ANIMALS WHO NEEDED EXTRA TIME TO HEAL WENT THROUGH OUR FOSTER CARE PROGRAM AND 1,044 VOLUNTEERS DONATED 86,153 HOURS TO HELP WITH ANIMAL CARE, SPECIAL EVENTS AND OFFICE WORK. OUR BEHAVIOR PROGRAM PROVIDED 3,694 PET OWNERS WITH TRAINING, AGILITY CLASSES, AND INDIVIDUAL BEHAVIOR CONSULTATIONS FOR THEI ANIMALS. 4,198 CHILDREN PARTICIPATED IN HUMANE EDUCATION PROGRAMS AT EACH OF OUR ADOPTION CENTERS, INCLUDING SUMMER CAMP, READING PROGRAMS AND JUNIOR VOLUNTEER PROGRAMS. A TOTAL 8,396 ANIMALS IN UNDERSERVED COMMUNITIES WERE STERILIZED THROUGH OUR LOW COST SPAY/NEUTER PROGRAM AND A TOTAL OF 11,662 ANIMALS RECEIVED SUBSIDIZED MEDICAL CARE TREATMENTS AT OUR COMMUNITY WELLNESS CLINICS.IN ADDITION TO FINDING HOMES FOR HOMELESS ANIMALS, OUR ADOPTION CENTERS STRIVE TO PROVIDE THEIR SURROUNDING COMMUNITIES WITH ANIMAL-RELATED INFORMATION AND ASSISTANCE IN ORDER TO HELP CREATE A MORE COMPASSIONATE SOCIETY. DURING 2023: 999 ANIMALS RECEIVED END OF LIFE CARE THROUGH OUR PET LOSS SERVICES, INCLUDING 92 BURIALS AT HILLSIDE ACRE PET CEMETERY275 FARM ANIMALS MATCHED DIRECTLY WITH ADOPTERS THROUGH OUR ADOPTION OUTREACH INITIATIVES AT NEVINS FARM OVER 2.75 MILLION PET MEALS PROVIDED TO NEEDY FAMILIES THROUGH OUR COMMUNITY OUTREACH SERVICES5,221 ANIMALS TRANSPORTED FROM THE SOUTH TO MASSACHUSETTS AS PART OF OUR MSPCA AT NORTHEAST ANIMAL SHELTER PROGRAM3,329 NEW ANIMALS MET BY OUR COMMUNITY OUTREACH TEAMS

    Expenses $19,048,483 · Grants $291,251 · Revenue $2,343,206

  • OUR MSPCA LAW ENFORCEMENT OFFICERS, FULLY COMMISSIONED BY THE COMMONWEALTH OF MASSACHUSETTS, MEET A HOST OF CHALLENGES EVERY DAY IN THEIR QUEST TO MAKE THIS A BETTER WORLD FOR ANIMALS. DURING 2023, OUR LAW ENFORCEMENT OFFICERS INVESTIGATED 684 COMPLAINTS RESULTING IN 174 WARNINGS AND 19 CHARGES OF ANIMAL CRUELTY; PERFORMED 922 CASE RE-CHECKS TO ENSURE COMPLIANCE; ACCEPTED THE VOLUNTARY SURRENDER OF 304 ANIMALS; AND MADE 206 COURT APPEARANCES. MORE THAN 16,000 ANIMALS WERE INSPECTED BY OUR LAW ENFORCEMENT OFFICERS IN 2023. EDUCATION IS A LARGE PIECE OF THE WORK OF THESE OFFICERS, WHO SEEK TO PREVENT CRUELTY IN ADDITION TO STOPPING CRUELTY ALREADY IN PROGRESS. DURING 2023, LAW ENFORCEMENT OFFICERS PARTICIPATED IN 217 EDUCATIONAL OR ADVISORY SESSIONS WITH ANIMAL OWNERS.

    Expenses $1,562,461

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Judith Malone

    DIRECTOR, CHAIR

    Total calculated
    $0
    Hours/week
    4

  • Matthew Jordan

    DIRECTOR, TREASURER

    Total calculated
    $0
    Hours/week
    4

  • Lynn Dayton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Elissa Flynn-Poppey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Patrick Planeta

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Karen Roses

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Constance Noble

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Traci Logan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Neal Litvack

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $667,094
    From this org
    $632,910
    From related orgs
    $0
    Other
    $34,184
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $626,052
    Bonus
    $0
    Other
    $6,858
    Deferred
    $16,500
    Nontaxable benefits
    $17,684
    Filer's total
    $667,094

  • Charlene Allen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Andrea Anastasio

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4

  • Dale Bearden

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Michele Gougeon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Ernie Herrman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Jane Jamieson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Ellen Wilson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Christina Larson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Dr Keith Richter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Glenn Shapiro

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Susan Rowell

    VP OF DEVELOPMENT

    Total calculated
    $271,004
    From this org
    $255,987
    From related orgs
    $0
    Other
    $15,017
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $241,403
    Bonus
    $13,800
    Other
    $784
    Deferred
    $12,417
    Nontaxable benefits
    $2,600
    Filer's total
    $271,004

  • Kathleen Collins

    SVP/CHIEF OPERATING OFFICE

    Total calculated
    $478,748
    From this org
    $417,716
    From related orgs
    $0
    Other
    $61,032
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $376,928
    Bonus
    $33,930
    Other
    $6,858
    Deferred
    $16,500
    Nontaxable benefits
    $44,532
    Filer's total
    $478,748

  • Todd M McCann

    VP/CFO

    Total calculated
    $310,888
    From this org
    $296,523
    From related orgs
    $0
    Other
    $14,365
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $276,500
    Bonus
    $19,213
    Other
    $810
    Deferred
    $14,365
    Nontaxable benefits
    $0
    Filer's total
    $310,888

  • Kara Holmquist

    CLERK

    Total calculated
    $142,168
    From this org
    $131,812
    From related orgs
    $0
    Other
    $10,356
    Hours/week
    40

  • Dr Ann Marie Greenleaf

    CHIEF OF STAFF

    Total calculated
    $454,886
    From this org
    $395,043
    From related orgs
    $0
    Other
    $59,843
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $366,258
    Bonus
    $26,463
    Other
    $2,322
    Deferred
    $16,500
    Nontaxable benefits
    $43,343
    Filer's total
    $454,886

  • Dr Joel Kaye

    GENERAL MEDICINE VET

    Total calculated
    $437,658
    From this org
    $385,663
    From related orgs
    $0
    Other
    $51,995
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $166,312
    Bonus
    $216,896
    Other
    $2,455
    Deferred
    $10,102
    Nontaxable benefits
    $41,893
    Filer's total
    $437,658

  • Dr Naomi R Ford

    RADIOLOGIST

    Total calculated
    $433,808
    From this org
    $403,987
    From related orgs
    $0
    Other
    $29,821
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $253,926
    Bonus
    $149,575
    Other
    $486
    Deferred
    $16,500
    Nontaxable benefits
    $13,321
    Filer's total
    $433,808

  • Dr Ruth A Van Hatten

    RADIOLOGIST

    Total calculated
    $501,609
    From this org
    $468,990
    From related orgs
    $0
    Other
    $32,619
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $264,276
    Bonus
    $204,174
    Other
    $540
    Deferred
    $16,500
    Nontaxable benefits
    $16,119
    Filer's total
    $501,609

  • Dr Maureen Carroll

    INTERNAL MEDICINE VET

    Total calculated
    $458,648
    From this org
    $400,811
    From related orgs
    $0
    Other
    $57,837
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $105,601
    Bonus
    $294,255
    Other
    $955
    Deferred
    $16,500
    Nontaxable benefits
    $41,337
    Filer's total
    $458,648

  • Dr Kristine Burgess

    ONCOLOGIST

    Total calculated
    $486,490
    From this org
    $470,469
    From related orgs
    $0
    Other
    $16,021
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $199,071
    Bonus
    $269,592
    Other
    $1,806
    Deferred
    $15,092
    Nontaxable benefits
    $929
    Filer's total
    $486,490

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 5a · Pay contingent on this organization's revenues
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 5
ANGELL ANIMAL MEDICAL CENTER HAS A VARIABLE COMPENSATION PROGRAM. THIS PROGRAM COMPENSATES CERTAIN VETERINARY STAFF WITH A BASE PAY AND A VARIABLE PORTION THAT IS BASED ON EACH EMPLOYEE'S REVENUE GENERATION AND COMPARISON TO SET GOALS. THE 5 HIGHEST COMPENSATED EMPLOYEES AS REPORTED ON FORM 990, PART VII, SECTION A ARE ALL VETERINARY STAFF AND WERE PART OF THIS COMPENSATION PLAN.
PART I, LINE 7
BONUSES DETERMINED ON A DISCRETIONARY BASIS WERE GIVEN TO EMPLOYEES BASED ON PERFORMANCE AND TAKING ON ADDITIONAL RESPONSIBILITIES.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • TRUSTS (4)

    BENEFIT THE MSPCA · MA · controlled entity

    Directly controlled by MSPCA

  • CHARITABLE REMAINDER ANNUITY TRUST (1)

    BENEFIT THE MSPCA · MA · controlled entity

    Directly controlled by MSPCA

Provenance

Return type
form_990
Tax year
2023
Filed
30 July 2024
IRS schema version
2023v5.1
Source object
202402129349301750

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