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  • 8/11/2019 KCSPCA/FSAC 2008 IRS Form 990

    1/27

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    Form 9 9 0 Retu rn of Organiza t ion Exempt From Income Ta xUnder sect ion 50 1 ( c ) , 527, o r 4 94 7( a) (1) o f th e In ternal Revenue Code excep t b l ac k l u ngbenefi t t ru st o r pr ivate founda t ion )

    D e p a r t m e n t o f th e Treasury

    I n t e r n a l Revenue Service Th e o r g a n i z a t i o n m a y have t o us e a copy o f t h i s r e t u r n t o s a t i s f y s t a t e r e p o r t i n g r e q u i r e m e n t s .

    A F or t he 2008 c a l e n d a r year, o r ta x yea r b e g i n n i n g OCT 1, 2 0 0 8 and end ing SEP 3 0 , 2 0 0 9

    B C h e c ki fP l e a s e

    C Name o f o r g a n i z a t i o n D Employer i d e n t i f i c a t i o n n u m b e rappl icable u s eI R S ENT COUNTY SOCIETY FOR THE PREVENTION

    Addresschange

    l a b e lo rF CRUELTY TO ANIMALS INC

    Ljchangat y

    pe Doing Bus iness As 51- 6018851I n t i a lr e t u r n S e e Nu m ber a nd s t r e e t o r P. O . b o x i fmai l i s n o t d e l i v e r e d t o s t r e e ta d d r e s s) R o o m / s u i t e E Telephone number

    Daef n s ` 32 SHELTER CIRCLE 302-698-3006o n n t r uc r urnded b o n s

    C i t y o r town s t at e o r c o u n t r y , an d Z I P + 4 G G r o s s r e c e i p t ss 3,3 1 1,807.E t i o non AMDEN, DE 19934 H ( a ) I s t h i s a group r e t u r n

    p e n d i n g

    F Name a n d a d d r e s s o f p r i n c i p a lo f f i c e r:MURREY GOLDTHWAITE f o r a f f i l i a t e s ? Ye s No

    32 SHELTER CIRCLE CAMDEN , DE 19934 H ( b ) A r e a l la f f i l i a t e si n c l u d e d ?=Yes No Tax-exempt s t a t u s : LXJ 501(c ) 3 ) 1 4 ( i n s e r t no . ) 4 9 4 7 a ) 1 )o r 52 7 I f N o , a t t a c h a l i s t .( s e e i n s t r u c t i o n s )

    J We b s i t e : WWW. KENTCOUNTYSPICA . ORG H c ) Group exemption number

    K T y p e o f o r a a n i z a t i o n : C o r p o r a t i o n T r u s t A s s o c i a t i o n O t h e r

    L Ye a r o f f o r m a t i o n : 19 5 9 M S t a t eo f l e aa ld o m i c i l e : DE

    1 B r i e f l yd e s c r i b e t h e o r g a n i z a t i o n s m i s s i o n o r m o s t s i g n i f i c a n ta c t i v i t i e s 1 t i r YKEVt ;N 1 lUN Ur C : k ( U t 5 L 1 Y 1 U

    ANIMALSE 2 Check this box if th e nrnannattnn discontinued i t- oneratlnns or dtcnnsed of more than 95 / of it s assets

    0 3 N u m b e r o f v o t i n g m e m b e r s o f t h e g o v e r n i n g body ( P a r t V I ,l i n e1 a ) 3 24

    4 N u m b e r o f independent v o t i n g m e m b e r s o f t h e g o v e rn i ng body ( P a r t V I ,l i n e1 b ) 4 24

    D 5 Total number o f e m p l o y e e s ( P a r t V , l i n e 2a ) 5 76

    6 To t a l number o f v o l u n t e e r s ( e s t i m a t e i f n e c e s s a r y ) 6 84

    7a To t a l B r o s a r o P a r t V I I I ,l i n e1 2 , column ( C ) 7a 0.

    b Ne t u n r e l ed onn 990-T, l i n e 3 4 7 b 0.

    ( n P r i o r Year Current Year

    8 C o n t r l b u t 0 0 a n c r h t s 1 P t V \ 1 I QP o e 1 1,071,806. 2,845,734.9 Pr o g r a m r e v e n u e ( P a r t V I I I ,l i n e

    e

    4 0, 17 4 . 3 6 6 , 7 8 6 .10 I n v e s t m e 3 , 4 , a nd 7d) 4 0 0 . 2 5 6 .1 1 Other r e v e PQ V d 1lQbkl I I e s 5 , d , 8 c , 9 c , 1 O c , an d 1 1 e ) 11, 7 06 . 9 9 , 031.12 Total r evenue add I m e s 8 t h rough 1 1 (mus t equal Part V I I I ,c o l u m n ( A ) , l i n e 12) 1,124, 086. 3,311,807.13 Grants an d s i m i l a r amounts p a i d ( P a r t I X ,c o l u m n A ) ,l i n e s 1 . 3 )

    14 B e ne f i ts p a id t o or f o r members ( P a r t I X c o l u m n ( A ) , l i n e 4 )

    15 Salar ies other c o m p e n s a t i o n , e m p l o y e e benefits ( P a r t I X ,c o l u m n ( A ) , l i n e s 5-10) 511 , 7 6 9 . 2,191,841.16a Profess ional f u n dr a i s in g f e e s ( P a r t I X ,c o l u m n ( A ) , l i n e 11e)

    X b To t a l f u n d r a i s i n g expenses ( P a r t I X ,column D ) ,l i n e2 5 ) 4 357

    W 17 Othe r expenses ( P a r t I X c o l u m n ( A ) , l i n e s 1 1 a - 1 1 d , 11 1 f - 2 4 f ) 458,777. 1,268,936.18 Total expenses Add l i n e s 13-17 (mus t equal Part IX , c o l u m n ( A ) , l i n e 25) 970 , 5 4 6 . 3 , 4 6 0 , 7 7 7 .19 Revenue l e s s expenses Subtract l i n e 18 f r om l i n e 12 1 5 3 , 5 4 0 . < 1 4 8 9 7 0 .

    N Beginning o f Year En d o f Year

    20 To t a l a s s e t s ( P a r t X l i n e1 6 ) 3 208 217 3 , 1 4 6 , 9 3 9 .2 1 To t a l l i a b i l i t i e s( P a r t X , l i n e2 6 ) 3 9 4 , 6 5 3 .

    14 8 2 , 3 4 5 .

    2 2 Ne t assets or f u n d b a l an c es . S u bt r ac t l i n e 21 f r o m l i n e 2 0 2, 813,564. 2, 664,594.P a r t I I Signature B ock

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    Under penal t ies o f perjury, I d clare t h a t I h a v e examined t h i s return in luding accomand c o m p l e t e D a r a b o n o f eparer other o f f i c e r ) is based on al f o r ma t i on o

    S i g n a t u r e l e t I c e

    Q _ MURREY GOLDTHWAITE, EXECUTIVEU - 1c

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    MICHAEL J . EASTONHORTY HORTY, P.A.

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    p a ny i n g s c h e d u l es and s ta tements , an d t o th e b e s t o f my knowledge an d b e l i e f i t is t r u e , correct,f w h i c h preparer h a s a ny knowledge

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    WILMINGTON, DE 19806

    2008

    Mf y th e I RS discuss t h i s r e t u r n w it h t he preparer shown a b o v e ? (see i n s t r

    8 3 2 0 0 1 1 2 - 1 8 - 0 8 LHA F or P r ivacy A c t and Paperwork R e d u c t i o n A c t N i

  • 8/11/2019 KCSPCA/FSAC 2008 IRS Form 990

    2/27

    KENT COUNTY SOCIETY FOR THE PREVENTIONF o r m 9 9 0 ( 2 0 0 8 ) OF CRUELTY TO ANIMALS INC 51 6018851 P a g e 2

    ( s e e i n s t r u c t i o n s )

    1 B r i e f l y d e s c r i b e t h e o r g a n i z a t i o n ' s m i s s i o n SEE SCHEDULE 0 FOR CONTINUATION

    OUR MISSION TO PREVENT CRUELTY AND SUFFERING TO ANIMALS RESCUE THETRAPPED OR INJURED PROVIDE EMERGENCY MEDICAL TREATMENT AND TEMPORARYHOUSING TO THE HOMELESS ANIMALS AND TO REDUCE PET OVERPOPULATIONTHROUGH VARIOUS SPAY/NEUTER AND EDUCATION PROGRAMS. KCSPCA

    2 D i d t h e o rg a n i za t i on u n de r ta k e a n y s i g n i f i c a n t p r o g r a m s e r v i c e s d u r i n g t h e y e a r w h i c h w e r e n o t l i s t e d on

    t h e p r i o r F o r m 9 9 0 o r 990-EZ? E : ]Yes oI f Ye s , d e s c r i b e these n e w s e r v i c e s o n S ch e du le 0 .

    3 D i d t h e o r g a n i z a t i o n c e a s e conduct ing o r m a k e s i g n i f i c a n t c h a n g e s i n h o w i t conducts , a n y p r o g r a m s e r v i c e s ? Ye s

    I f Ye s , d e s c r i b e these c h a n g e s o n S ch e du le 0 .

    4 D e s c r i b e t h e e x e m p t p u r p o se a c h ie v e m e nt s f o r e a c h of t h e o r g a n i z a t i o n ' s t h r e e l a r g e s t p r o g r a m s e r v i c e s b y expenses.

    S e c t i o n 5 01 c 3 a n d 5 01 c 4 o r g a n i z a t i o n s a n d s e c t i o n 4 9 4 7 ( a ) ( 1 )t r u s t s a r e r e q u i r e d t o r e p o r t t h e a m o u n t o f g r a n t s a n d

    a l l o c a t i o n s t o o t h e r s , t h e t o t a l expenses , a n d r e v e n u e , i f a n y , f or e a ch p r og r a m s e r v i c e r e p o r t e d .

    4 a ( C o d e : ( E x p e n s e s 3 0 2 8 914. i n c l u d i n gg r a n t s o f ( R e v e n u e 115 540.ANIMAL RESCUE CARE TREATMENT AND SHELTER

    4 b ( C o d e ( E x p e n s e s 2 0 3 2 31 . i n c l u d i n gg r a n t s o f ( R e v e n u e 180 125. SPAY AND NEUTERING PROGRAMS TO PREVENT PET OVERPOPULATION

    4 c ( C o d e E x p e n s e s 8 5 7 2 6 . i n c l u d i n gg r a n t s o f ( R e v e n u e 109 329. EDUCATION PROGRAMS AND WELLNESS CLINICS

    4 d O t h e r p r o g r a m s e r v i c e s ( D e s c r i b e i n S c h e d u l e 0 )

    Expenses i n c l u d i n g g r a n t s o f R e v e n u e

    4 e To t a l program s e r v i c e expenses 3 7 8 7 . Mu s t e q ua l P a r t X Line 25 , c o l u m n ( B ) . )

    F o r m990 2 0 0 88320021 2 - 1 8 - 0 8

  • 8/11/2019 KCSPCA/FSAC 2008 IRS Form 990

    3/27

    ^ KENT COUNTY SOCIETY FOR THE PREVENTIONF o r m 9 9 0 ( 2 0 0 8 ) OF CRUELTY TO ANIMALS INC 51 6018851 P a g e 3

    P a r t I V Check l i s t o f R e q u i r e d S c h e d u l e sYe s No

    1 I s t h e o r g an i z a ti o n d e s c r i b e d i n s e c t i o n 50 1 ( c ) ( 3 ) o r 4 9 4 7 ( a) ( 1) ( o t h er t h a n a p r i v a t e f o u n d a t i o n ) ?

    I f Ye s , c o m p l e t e S c h e d u l e A 1

    2 I s t h e o r g an i z a ti o n requ i r ed t o c o m p l e t e S c h e d u l e B , S c h e d u l e o f C o n t r i b u t o r s ? 2

    3 D i d t h e o r g a n i z a t i o n e n g a g e i n d i re c t o r i n d i re ct p o l i t i c a lc a m p a i g n a c t i v i t i e s o n b e h a l f o f o r i n o p p o s i t i o n t o candida tes f o r

    p u b l i c o f f i c e ? I f Ye s , c o m p l e t e S c h e d u l e C , P a r t I 3

    4 S e c t i o n 501(c ) 3 ) o rg a n i z a t i o n s D i d t h e o rg a n i z a t i on e n g a g e i n l o b b y i n g a c t i v i t i e s ? I f Ye s , c o m p l e t e S c h e d u l e C , P a r t I l 4

    5 S e c t i o n 501(c ) 4 , 50 1 c 5 ,a n d 501(c ) 6 ) organiza t ions I s t h e o rg a n i z a t i o n s u b j ec t t o t h e s e c t i o n 6 0 3 3 ( e ) n o t i c e a n d

    r e p o r t i n g r e q u i r e m e n t a n d p r o x y t a x ? I f Ye s , c o mp l e t e S c he d ul e C , P a r t 1 1 1 5

    6 D id t h e o r g a n i z a t i o n m a i n t a i n a n y d o n o r a d v i s e d f u n d s o r a n y a c c ou nt s w h e r e d o n o r s h a v e t h e r i g h t t o p r ov i d e a d v i c e

    o n t h e d i s t r i b u t i o n o r i n v e s t m e n t o f amounts i n s u c h f u n d s or a c c o u n t s ' ? I f 'Yes , c o mp l e t e S c h e du l e D , Pa r t I 6

    7 Di d t h e o rg a ni z at i on r ec e iv e o r h o l d a c o n s e r v a t i o n e a s e m e n t , i n c lud ing easements t o p r e s e r v e open s p a c e ,

    t h e e n v i r o n m e n t , h i s t o r i c l a n d a r ea s , or h i s t o r i c s t r u c t u r e s ? I f Ye s , c o mp l e t e S c h e d ul e D , Pa r t / l 7

    8 D id t he o r g a n i z a t i o n m a i n t a i n co l l e c t i on s o f w o r k s o f a r t , h i s t o r i c a l t r ea s ur e s, o r o t h e r s i m i l a r a s s e t s ? I f Ye s , c o m p l e t e

    S c h e d u l e D , P a r t / l / 8

    9 D i d t h e o rg a n i z a t i o nr e p o r t a n amoun t i n P a r t X , l i n e2 1 ; s e r v e a s a cus todian f or amoun t s n o t l i s t e d i n P a r t X ; o r p r o v i d e

    c r e d i t c o u n s e l i n g , debt m a nag e m e n t , c r e d i t r e p a i r , o r debt n e g ot i a t i on s e r v i c e s ?I f Ye s , c o mp l e t e S c h e d ul e D , P ar t I V 9

    1 0 D i d t h e o rg a n i z a t i o nh o l d a s s e t s i n t e r m , permanent , o r q u a s i - e n d o w m e n t s ? I f Ye s , c o mp l e t e S c h e d ul e D , P a r t V 10

    11 D id t he o r g a n i z a t i o n re po r t a n amount i n Pa r t X , l i n e s 10, 1 2 , 1 3 , 1 5, or 25 ?

    I f Ye s , c o mp l e t e S c h e du l e D , P a r t s V I , V I I ,V I I I ,I X ,o r X a s a p p l i c a b l e 11

    12 D id t he o r g a n i z a t i o n r e c e i v e a n a u d i t e d f i n a n c i a l s t a t e m e n t f o r t h e y e a r f o r w h i c h i t i s c o m p l e t i n g t h i s r e t ur n t h a t was

    p r e p a r e d i n a c c o r d a n c e with GAAP I f Y e s , c o mp l e t e S c h e du l e D , P a r t s X I , X l l ,and X I I I 12

    13 I s th e o r g a n i z a t i o n a s c h o o l a s d e sc r ib ed i n s e c t i o n 1 7 0 ( b ) ( 1 ) ( A ) ( u ) ? I f Ye s , c o mp l e t e S c h e d ul e E 13

    14 a Di d t h e o r g a n i z a t i o n m a i n t a i n a n o f f i c e , e m p l o y e e s , or a g e n t s o u t s i d e o f t h e U S 1 4 a

    b D i d t h e o rg a n i z a t i o nh a v e a g gr eg a te r e ve n ue s o r e x p e n s e s o f more t h a n 10,000 from g r a n t m a k i n g ,f u n d r a i s i n g , b u s i n e s s ,

    a n d p r o g r a m s e r v i c e a c t i v i t i e s o u t s i d e t h e U .S ? I f Ye s , c o mp l e t e S c h e d ul e F , P a r t I 14 b

    15 Di d t h e o r g a n i z a t i o n report o n Pa r t I X c o l u m n ( A ) , l i n e 3 , more t h a n 5 , 0 0 0 o f g r a n t s o r a s s i s t a n c e t o a n y o r g a n i z a t i o n or e n t i t y

    l o c a t e d o u t s i d e t he U ni t ed S t a t e s ? I f Ye s , c o mp l e t e S c h e du l e P a r t I I 15

    16 D id t he o r g an i z a ti o n r ep o rt o n Pa r t I X c o l u m n ( A ) , l i n e 3 , more t h a n 5 , 0 0 0 o f a g g r e g a t e g r a n t s o r a s s i s t a n c e t o i n d i v i d u a l s

    l oc a te d o ut s id e t he U ni t ed S t a t e s ? I f Ye s , c o mp l e t e S c h e du l e F, Pa r t 1 1 1 16

    17 Di d t h e o r g a n i z a t i o n report more t h a n 1 5 , 0 0 0 o n Pa r t I X c o l u m n ( A ) , l i n e 11 e ? I f Ye s , c o m p l e t e S c h e d u l e G , Pa r t 1 17

    18 Di d t h e o r g a n i z a t i o n report more t h a n 1 5 , 0 0 0 t o t a l o n Part V I I I ,l i n e s 1c a n d 8a ? I f Ye s , c o mp l e t e S c h e du l e G , Pa r t 1 1 18

    19 D id t he o r g an i z a ti o n r ep o rt more t h a n 1 5 , 0 0 0 o n Part V I I I ,l i n e 9 a ? I f Ye s , c o mp l e t e S c h e du l e G , Pa r t I I I 19

    20 Di d t h e o r g an i z a ti o n o p e r a t e o n e o r more h o s p i t a l s ? I f Ye s , c o m p l e t e S c h e d u l e H 20

    21 Di d t h e o r g an i z a ti o n report more t h a n 5 ,0 00 o n Pa r t I X c o l u m n ( A ) , l i n e 1? I f Y e s , c o mp l e t e S c h e du l e 1 , Pa r t s I and I I 21

    22 D i d t he o rg a n i z a t i o nr e p o r t mo re t h a n 5 ,0 00 o n P a r t I X ,c o l u m n A ,l i n e2? I f Ye s , c o mp l e t e S c h e d ul e I P a r t s I a nd 1 1 1 22

    23 Di d t h e o r g an i z a ti o n a n s w e r Ye s to P a r t V I I , S e c t i o n A, q u e s t i o n s 3 , 4 , or 5? I f Ye s , c o mp l e t e S c h e du l e J

    24 a D id t he o r g a n i z a t i o n h a v e a t a x - e x e m p t bond i s sue with a n o u t s t a n d i n g p r i n c i p a l amount o f more t h a n 1 0 0 , 0 0 0 a s o f t h e

    l a s t d a y o f t h e y ea r , t h a t was i s s u e d a f t e r December 31, 2002? I f Ye s , a n s w e r q u e s t i o n s 24b 24d and c o mp l e t e S c h e du l e K

    I f No , g o t o q u e s t i o n 25 4a

    b D i d t h e o rg a n i z a t i o n i n v e s t a ny p r oc e ed s o f t a x - e x e m p t bonds b e y o n d a t emporary p e r i o d e x c e p t i o n ? 24 b

    c D i d t h e o r g a n i z a t i o n m a i n t a i nan e s c r o w a c c o u n t o t h e r t h a n a r ef u n d i n g e s c r o w a t a n y t i m e d u r i n g t h e y ea r t o d e f e a s e

    a ny t a x - e x e m p t b o n d s ? 24 c

    d D i d t h e o rg a n i z a t i o na c t a s a n o n b eh a l f o f i s s u e r f o r bonds o u t s t a n d i n g a t a ny t i m e d u r i n g t h e y e a r 24 d

    25 a S e c t i o n 501(c ) 3 ) and 501(c ) 4 ) o r g a n i z a t i o n s . Di d t h e o r g a n i z a t i o n e n g a g e i n a n e x ce s s benef i t t r a n s a c t i o n with a

    d i s q u a l i f i e d p e r s o n d ur in g t h e y e a r ? I f Ye s , c o mp l e t e S c h e du l e L , Pa r tI

    25 a

    b D i d t h e o rg a n i z a t i o nb e c o m e aware t h a t i t h a d e n ga g ed i n a n e x c e s s b e n e f i t t r a n s a c t i on w i th a d i s q u a l i f i e d person from a

    p r i o r y e a r ? I f Ye s , c o mp l e t e S c he d ul e L , P a r t I 25 b

    26 Was a l oan to o r by a cu r r en t o r f o r m e r o f f i c e r , d i r e c t o r , t r u s t e e , k e y e m p l o y e e , h igh ly compensated e m p l o y e e , o r d i s q u a l i f i e d

    p e r s o n o u t s t a n d i n g a s o f t h e e n d o f t h e o r g an i z at i o n 's t a x y e a r ? I f Ye s , c o m p l e t e S c h e d u l e L , Pa r t 1 1 6

    27 Di d t h e o r g an i z a ti o n p ro vi de a g r a n t o r o t h er a s s i s t an c e to a n o f f i c e r , d i r e c t o r , t r u s t e e , k e y e m p l o y e e , or subs t an t i a l

    c o n t r i b u t o r, o r t o a p e r s o n r e l a t e d t o s u c h a n i n d i v i d u a l ? I f Ye s , c o mp l e t e S c h e d ul e L , P a r t 1 1 1 7

    Form 990 ( 2 0 0 8 )

    83200312-18-08

  • 8/11/2019 KCSPCA/FSAC 2008 IRS Form 990

    4/27

    KENT COUNTY SOCIETY FOR THE PREVENTION

    F or m 9 90( 2 0 0 8 ) OF CRUELTY TO ANIMALS INC 51 6018851 P a g e 4

    ( con t inued )

    2 8 D u r i n g t h e t a x y e a r , d i d a n y p e r s o n wh o i s a c u r r e n t o r former o f f i c e r d i r e c t o r , t ru s te e, o r ke y e m p l o y e e *

    a Have a d i r e c t b u s i n e s s re la t ionship w it h t he o rgan iza t ion (other t ha n a s a n o f f i c e r , d i r e c t o r , t r u s t e e , o r e m p l o y e e ) , or a n

    i n d i r e c t b u s i n e s s re la t ionship t h r ou g h o w n e r s h i p o f or than 35 i n a n o t h e r e n t i t y ( i n d i vi d u a ll y o r c o l l e c t i v e l y with other

    p e r s o n ( s ) l i s t e d i n Pa r t V S e ct io n A ) ? I f Yes, c o mp l e te S c he d u l e L P ar t / V

    b Have a f a m i l y member who ha d a d i r e c t o r i n d i r e c t b u s i n e s s r e l a t i o n s h i p with t he o r g a ni z a ti o n ?

    I f Y e s , c o m p l e t e S c h e d u l e L P a r t I V

    c S e r ve a s a n o f f i c e r , d i r e c t o r , t r u s t e e , k e y e m p l o y e e , p a r t n e r , or member o f a n e n t i t y ( o r a s h a r e h o l d e r o f a pro fe s s iona l

    co rpo ra t ion ) d o in g b us i n es s with th e o r g a n i z a t i o n ? I f Ye s , c o m p l e t e S c he d u l e L P ar t I V

    29 D i d t h e o rg a n i z a t i o n r ec e i v e m o r e than 25 ,000 i n non-cash c o n t r i b u t i o n s ? I f Ye s , c o m p l e t e S c he d u l e

    30 D i d t he o r g an i za t io n r e ce i ve c o nt r i bu t io n s o f a r t , h i s t o r i c a l t r ea su re s , o r other s i m i l a r a s se ts , o r q u a l i f i e d c o n s e r v a t i o n

    con t r ibu t ions? I f Ye s , c om p l e te S c he d u l e

    3 1 D i d t h e o rg a n i z a t i on l i q u i d a t e , t e r m i n a t e , o r d i s s o l v e a nd c e a s e o p e r a t i o n s ?

    I f Ye s , c o m pl e t e S c he d u l e N , P a r t

    32 D i d t h e o rg a n i z a t i on s e l l exchange, d

    I

    i s p o s e of , o r t r an s fe r more t han 25 o f i t s ne t a s s e t s ? I f Y e s , c o m p l e t e

    S c h e d u l e N , P a r t 1 1

    33 D i d t h e o rg a n i z a t i on o wn 1 0 0 % o f a n e n t i t y dis regarded a s s e p ar a te f r om t h e o r g a n i z a t i o n u n d e r R e g u l a t i o n s

    s e c t i o n s 301.7701-2 a n d 30 1 7701-3? I f Ye s , c o m p l e te S c he d u l e R , P a r t

    34 Was t h e o r ga n i z a t io n r el a te d t o a ny t a x - e x e m p t o r t a x a b l e e n t i t y ?

    I f Ye s , c o m p l e t e S c h e d u l e R , Par t s l l , l l l , I V and V , l i n e

    35 I s a n y r e l a t e d organ iza t ion a control led e n t i t y within th e m e a n i n g o f s e c t i o n 5 12 ( b )( 1 3) '

    I f Ye s , c o m p l e t e S c h e d u l e R , Par t V l i n e 2

    36 S e c t i o n 5 0 1( c ) 3 ) o rg a n i z a t i o n s D id t he o r g a ni z a ti o n make a n y t r an s f e r s t o a n x pt n o n - c h a n t a b l e r e l a t e d o r g a n i z a t i o n ?

    I f Y e s , c o m p l e t e S c h e d u l e R , P a r t V l i n e 2

    37 D id t he o rgan iza t ion c o n d u c t m o r e than 5 o f i t s a c t i v i t i e s t hr o ug h a n e n t i t y t h a t i s no t a r e l a t e d organ iza t ion

    a n d that i s t r ea t ed a s a p a r t n e r s h i p f o r f e de r a l i n c o m e ta x p u r p o s e s ? I f Ye s , c o mp l e te S c he d u le R , Par t V I

    Y e s No

    28 a

    28b

    2 8c

    29

    30

    3 1

    32

    33

    34

    35

    36

    37

    F o r m 990 ( 2 0 0 8 )

    83200412-18-08

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    KENT COUNTY SOCIETY FOR THE PREVENTIONF o r m9 9 0 2 0 0 8 OF CRUELTY TO ANIMALS INC 51 6 18851 P a g e 5

    P a r t V Sta temen t s Regarding O th er I RS F i l i n g s and Tax Compl iance

    l a E n t e r t h e number r e p o r t e d i n Bo x 3 o f Form 1 0 9 6 , Annual S u m m a r y an d T r a n s m i t t a l o fU S I n f o rm a t io n R e t ur n s .E n t e r - 0 - i f n o t a p p l i c a b l e l a

    b E n t e r t h e number o f Forms W-2G i n c l u d e d i n l i n e 1 a . E n t e r - 0 - i f n o t a p p l i c ab l e lbc D i d t h e o r g a n i z a t i o n comply w i t h backup w i t h h o l d i n g r u l e s f o r r e p o r t a b l e payments t o vendors an d r e p o r t a b l e gaming

    ( g a m b l i n g ) w i n n i n g s t o p r i z e winners?

    2a E n te r t he number o f employees r e p o r t e d on Form W - 3 , T r a n s m i t t a l o f Wage a nd Tax Statements,

    f i l e d f o r th e calendar year e n d i n g with or within t he ye ar c o v e r e d by t h i s return 2a

    b I f a t l e a s t o n e i s reported o n l i n e 2a , d id t he o rganiza t ion f i l e a l l required federal employment t ax r e tu r ns ?

    Note I f t h e s u m o f l i n e s 1 a an d 2a i s g r e a t e r t h a n 2 5 0 , you m a y be r e q u i r e d t o e - f i l et h i s r e t u r n ( s e e i n s t r u c t i o n s )3 a D id t h e o r g a n i z a t i o n have u n r e l a t e d business g r o s s income o f 1 , 0 0 0 o r more d u r i n g t h e y e a r covered by t h i s r e t u r n ?

    b I f Ye s , ha s i t f i l e da Form 990-T f o r t hi s y e a r I f N o , p r o v i d e an e x p l a n a t i o n i n Schedule

    4a A t an y t i m e d u r i n g t h e calendar y e a r , d i d t h e o r g a n i z a t i o n have an i n t e r e s t i n , o r a s i g n a t u r e o r o t h e r a u t h o r i t y o v e r , af i n a n c i a l account i n a f o r e i g n c o u n t r y ( s u c h a s a bank a c c o u n t , s e c u r i t i e s a c c o u n t , o r o t h e r f i n a n c i a l account)?

    b I f Ye s , e n t e r t h e n a m e o f t h e f o r e i g n c o u n t r y :

    See th e instructions f o r excep t ions a n d i l i n r equ i remen t s f o r Form TD F 90-22.1, Repor t o f Foreign Bank a n d

    Financial Accounts .

    5 a Was t h e o r g a n i z a t i o n a p a r t y t o a p r oh i bi t ed t ax s h e l t e r t r a n s a c t i o n a t an y t i m e d u r i n g t h e t a x y e a r ?

    b D i d an y t a x a b l e p a r t y n o t i f y t h e o r g a n i z a t i o n t h a t i t w as o r i s a p a r t y t o a p r o h i b i t e d t a x s h e l t e r t r an s a ct i on s

    c I f Ye s , t o q u e s t i o n 5 a o r 5 b, d id t h e o r g a n i z a t i o n f i l e Form 8 8 8 6 - T , D i s c l o s u r e by Tax-Exempt E n t i t y Regarding P r o h i b i t e d

    Ta x S h e l t e r T r a n s a c t i o n ?

    6a D id th e organizat ion s o l i c i t a n y contr ibut ions that w e r e no t ta x deduc t ib l e?

    b I f Ye s , di d th e organizat ion include with eve ry s o l i c i t a t i o n a n e x pr e s s s t at e m en t t h a t s u c h contr ibut ions o r g i f t s

    w e r e not ta x deduc t ib l e?

    7 O rg a n i z a t i o n s that may r e c e iv e d e d u ct i b l e contr ibutions u n d e r sec t ion 170(c) .

    a D id t h e o r ga n iz a t i on p r o v i d e goods o r s e r v i c e s i n exchange f o r an y q u i d p r o q uo c o n t r i b u t i o n o f more t h a n 75 '

    b I f Ye s , d i d t h e o r g a n i z a t i o n n o t i f y t h e donor o f t h e v a l u e o f t h e goods o r s e r v i c e s provided?

    c D i d t h e o r g a ni z a t i o n s e l l , exchange, o r o t h e r w i s e dispose o f t a n g i b l e p e r s o n a l p r o p e r t y f o r which i t w as r e q u i r e dt o f i l e Form 8282?

    d I f Ye s , i n d i c a t e t h e number o f Forms 8282 f i l e dd u r i n g t h e y e a r 17d

    e Di d th e organization, d ur in g t h e y e a r , receive a n y funds, d i r e c t l y o r i n d i r e c t l y , t o pa y premiums on a p e rs o na l

    benef i t con t r ac t ?

    f Di d th e organization, during th e y e a r , pa y p r e m i u m s , d i r e c t l y o r i n d i r e c t l y ,o n a personal benefi t contract?

    g Fo r a l l contr ibut ions o f q u al i f i e d i n t e l l e c t u a l property, di d t he o rganiza t ion f i l e Form a s required?

    h F o r c o n t r i b u t i o n s o f c a r s , b o a t s , a i r p l a n e s , an d o t h e r v e h i c l e s , d i d t h e o r g a ni z a t i o n f i l e a Form 1098-C a s r e q u i r e d8 Section 5 0 1 ( c ) 3 ) an d other sponsoring organizations maintaining donor advised funds an d s e c t i o n 5 0 9 ( a ) ( 3 )

    supporting organizations D id t he s u p p o r t i n g o r ga n i za t io n , o r a fund m a i n t a i n e d by a sponsoring o r g a n i z a t i o n , have

    excess business h o l d i n g s a t an y t i m e d u r i n g t h e y e a r ?

    9 S e c t i o n 5 0 1 ( c ) 3 ) and o the r s p o n s o r i n g organ iza t ions m a i n t a i n i n g d o n o r a d v i s e d funds .

    a Did th e organizat ion make a n y taxable d i s t r i b u t i o n s u n d e r sect ion 4966

    b Di d th e organizat ion make a d i s t r i b u t i o n to a donor, d o n o r advisor, or r e l a t e d p e r s o n ?

    1 0 S e c t i o n 5 0 1 ( c ) 7 ) organ iza t ions E n t e r : N

    a I n i t i a t i o n f e e s a n d c a p i t a l con tr ibut ions inc luded on Part V I I I ,l i n e 1 2 1 0 a

    b G r o s s r e c e i p t s , included on Form 9 9 0 , Part V I I I ,l i n e 12, f o r public u s e o f club f a c i l i t i e s 1 0 b

    1 1 S e c t i o n 5 0 1 ( c ) 12) organ iza t ions E n t e r : N

    a G r o s s i n c o m e f r o m members or sha reho lde r s 1 1 ab G r o s s i n c o m e f r o m other sources ( D o no t net amounts d u e o r paid to other sources against

    amounts due o r received f r o m them.) 1 1 b

    1 2a S e c t i o n 4 9 4 7 ( a ) ( 1 ) non - exempt c h a ri t a b le t r us t s I s t he o rganiza t ion i l i n Form 9 9 0 i n l i e u o f F o r m 1 0 4 1 ?

    b I f Yes, enter th e amount o f t ax -exempt i n t e r e s t r ece ived o r a c c r u e d dunnq th e year N 1 2b

    No

    762b X

    3 a X

    3 b

    4 a X

    5 a X

    5 b X

    5 c

    6a X

    6b

    7a X

    7b X

    7c X

    9 b

    1 2a

    Form 99 ( 2 0 0 8 )

    8 3 2 0 0 512-18-08

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    KENT COUNTY SOCIETY FOR THE PREVENTIONF o r m 9 9 0 ( 2 0 0 8 ) OF CRUELTY TO ANIMALS INC 51 6018851 Page 6

    P a r t V I Governance Management and Disc losure ( S e c t i o n sA B a nd C r e q u e s t i n f o r m a t i o na b o u t p o l i c i e sn o t r e q u i r e d b y t h eI n t e r n a lRevenue Code)

    Sect ion A . G o v e r n i n g Bo d y a n d Mana g e m e n tYe s No

    F or e a c h Y e s response t o l i n e s 2 - 7 b b e l o w , a n d f o r a N o r e s p o n s e t o l i n e s 8 o r 9b b e l o w , d e s c r i b e t h e c i r c u m s t a n c e s ,

    p r o c e s s e s , o r c h a n g e s i n Schedule O . S e e i n s t r u c t i o n s .

    la E n te r t he number o f vot ing members o f th e g o v e r n i n g b o d y la 4

    b E n te r t he number o f vot ing members t h a t a re i n d e p e n d e n t lb 4

    2 Di d a n y o f f i c e r , d i r e c t o r , t r u s t e e , or ke y e m p l o y e e h a v e a family re la t ionship o r a b u s i n e s s re la t ionship with a n y o t h e r

    o f f i c e rd i r ec t o r, t r u s t e e , o r ke y e m p l o y e e ? 2 X

    3 D i d t h e o r g a n i z a t i o n d e l e g a t e c o n t r o l o v e r m a n a g e m e n t d u t i e s c u s t o m a r i l yper formed b y o r u n d e r t h e d i r e c t s u p e r v i s i o n

    o f o ff i c e rs , d i r e c t o r s o r t ru s t ee s , o r ke y e m p l o y e e s t o a m a n a g e me n t c o mp a n y o r o t h e r p e r s o n s 3 X

    4 D i d t h e o rg a n i z a t i o nm a k e a n y s i g n i f i c a n t c h a n g e s t o i t s o r g a n i z a t i o n a l d o c u m e n t s s i n c e t h e p r i o r Fomi 9 90 w a s f i l e d ? 4 X

    5 D i d t h e o rg a n i z a t i o nb e c o m e a w a r e d u r i n g t h ey e a r o f a m a t e r i a l d i v e r s i o n o f t h e o r g a n i z a t i o n s assets? 5 X

    6 D o e s t h e o rg a n i za t i o nh a v e m e m b e r s o r stockholders? 6 X

    7 a D o e s t h e o r g a n i z a t i o n h a v e m e m b e r s , s t o c k h o l d e r s , o r o t h e r p e r s o n s w h o ma y e l e c t on e o r more m e m b e r s o f t h e

    g o v e r n i n g b o d y ? 7 a X

    b Are a n y d e c i s i o n so f t h e g o v e r n i n g b o d y s u b j e c t t o a p p r o v a l b y m e m b e r s , s t o c k h o l d e r s , o r o t h e r persons? 7 b X

    8 D i d t h e o rg a n i z a t i o ncontemporaneous ly d o c u m e n t t h e meet ings h e l d o r w r i t t e n a c t i o n s under taken d u r i n g t h e y e a r

    by t h e f o l l o w i n g :

    a T h e g o v e r n i n g b o d y ? 8 a X

    b E a c h c om mi t te e w i t h a u t h or i t y t o a c t on b e h a l f o f t h e g o v e r n i n g b o d y ? 8 b X

    9 a D o e s t h e o r g a n iz a t i on h a v e l o c a l c h a p t e r s , b r a n c h e s , or a f f i l i a t e s ? Xb I f Yes , d o e s th e o rg a n i z a t i o n h a v e w r i t t e n p ol i c i e s a n d p r o c e d u r e s g o v e r n i n g th e a c t i v i t i e s o f s u c h c hap t e r s , a f f i l i a t e s ,

    a n d b r a n c h e s to e n s u r e t h e i r ope ra t i o ns a re cons i s t en t with t h o s e o f th e o rg a n i z a t i o n ? 9b

    10 Was a c o p y o f th e Form 9 9 0 p r o v i d e d t o th e organizat ion s g o v e r n i n g body b e f o r e i t was f i l e d ? A l l o rg a n i z a t i o n s m u s t

    d e s c r i b e i n S c h e d u l e 0 t h e p r oc e ss , i f a n y, t h e o rg a n i z a t i o n u s e s t o r e v i e w th e Form 99 10 X

    11 s t h e r e a n y o f f i c e r , d i re c to r o r t r u s t e e , or ke y e m p l o y e e l i s t e d i n P a r t V I I Sec t i on A , who c a n n o t b e r e a c h e d a t th e

    o r g a n i z a t i o n s m a i l i ng a d d r e s s ? I f Y e s , p r o v i d e th e names and a d d r e s s e s i n S c h e d u l e 0 11 X

    Sect ion B .

    12 a Does t h e o r g a n iz a t i on h a v e a wri t ten c o n f l ic t o f i n t e r e s t pol icy? I f No, go t o l i n e 13

    b A r e o f f i c e r s , d i re c t or s o r t r us t ee s , a n d ke y e m p l o y e e s r e q u i r e d t o d i s cl o se a n n u a l ly i n t e r e s t s t h a t c ou ld g i v e r i s e

    t o conflicts?

    c D o e s th e o rg a n i z a t i o n r e g u l a r l y a n d consis tent ly moni to r a n d e n f o r c e c o m p l i a n c e with th e pol icy? I f Yes, d e s c r i b e

    i n S c h e d u l e 0 how t h i s i s done

    No

    13 D o e s th e o rg a n i z a t i o n h a v e a w r i t t e n w h i s t l e b l o w e r pol icy? 13 X

    14 Does t h e o r g a n i z a t i o n h a v e a w r i t t e n d o c u m e n t r e t e n t i o n a n d d e s t r u c t i o n p o l i c y ? 14 X

    15 D i d t h e process f o r d e t e r m i n i n gcompensa t ion o f t h e f o l l o w i n g p e r s o n s i n c l u d e a r e v i e w a n d a p p r o v a l by i n d e p e n d e n t

    p e r s o n s , c o m p a r a b i l i t yd a t a , a n d c o n t e m p o r a n e o u s s u b s t a n t i a t i o n o f t h e d e l i b e r a t i o n a n d d e c i s i o n :

    a Th e o r g a n i z a t i o n s C E O , E x e c u t i v e D i r e c t o r o r to p m a n a g e m e n t o f f i c i a l 15 a X

    b O t h e r o f f i c e r s or ke y e m p l o y e e s o f t h e o rg a n i za t io n ? 15 b X

    D e s c r i b e th e p r o c e s s i n S c h e d u l e O se e i n s t r u c t i o n s )

    1 6 a D id t he o rg a n i z a t i o n inves t i n c o n t r i b u t e a s se t s t o , o r par t ic ipate i n a j o i n t v e n t u r e o r s i mi l a r a r r a n g e m e n t with a

    t a x a b l e e n t i t y d u ri n g t h ey e a r ? 16 a X

    b I f Ye s , h a s t h e o rg a n i z a t i o n a d o p t e d a w r i t t e n p o l i c y o r procedure r e q u i r i n g t h e o r g a n i z a t i o n t o e v a l u a t e i t s p a r t i c i p a t i o n

    i n j o i n tv e n t u r e a r ra n g e me n t s u n d er a p p l i c a b l e f e d e r a l t a x l a w a n d t aken s t e p s t o sa feguard t h e o r g a n i z a t i o n s

    e x e m p t s t a t u s w i t h r e s p e c t t o such a r r a n g e m e n t s ? 16 b

    Section C. Disclosure

    17 L i s t t he s ta te s w it h w h i c h a copy o f t h i s Form 99 i s r e q u i r e d t o b e f i l e d DE

    1 8 S e c t i o n 6 1 0 4 requires a n o rg a n i z a t i o n t o make i t s F o rms 1 02 3 ( o r 24 i f a p p l i c a b l e ) , 990, a n d 99 T (501 c ) ( 3 ) s o n l y ) avai lable f o r

    publ ic i n s p e c t i o n I n d i c a t e how y o u make t h e s e avai lable Check a l l t ha t a p p ly .

    wn webs i t e n o t h e r s webs i t e X U p o n r e q u e s t

    1 9 D e s c r i b e i n S c h e d u l e 0 w h e t h e r a n d i f s o , how) , th e o rg a n i z a t i o n makes i t s g o v e r n i n g documents c o n f l i c t o f i n t e r e s t p o l i c y , a n d f i n a n c i a l

    s t a t e m e n t s avai lable t o th e p u b l i c .

    2 0 S t a t e t h e n a m e p h y s i c a l a d d r e s s a n d t e l e p h o n e number o f t h e p e r s o n w h o p o s s e s s e s t h e b o o k s a n d r e c o r d s o f t h e o r g a n i z a t i o n :FRANK NEWTON - 302 698 30063 2 SHELTER CIRCLE CAMDEN DE 19934

    1 2 - 1 8 0 8 Form 990 ( 2 0 0 8 )

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    KENT COUNTY SOCIETY FOR THE PREVENTIONF o r a m9 9 0 2 0 0 8 ) OF CRUELTY TO ANIMALS INC 51 6018851 P a g e 7P a r t V I I Compensat ion o f O f f i c e r s , D i r e c t o r s , Trustees K e y E mp lo ye e s Highest Compensa ted

    Employees, and Independent ContractorsSection A . O f f i c e r s D i r e c t o r s Trustees Key Employees an d Highest Compensa ted Employees

    la Comple te t h i s table f o r a l l persons required t o b e l i s t e d . s S c h e d u l e J - 2 i additional s p a c e i s needed .

    L i s t a l l o f th e organization s cur ren t o f f i c e r s , d i r e c t o r s , trustees whe the r i n d i v i d u a l s or organizations), regardless o f amount o f compensa t ion ,an d c u r r e n t k e y e m p l oy e e s . Enter - 0 - i nc o l u m n s D ) , E , a n d F i n o c o m p en s a ti o n was p a i d .

    L i s t t h e o r g a n i z a t i o n s f i v e current h i g h e s t compensated employees o t h e r t h a n a n o f f i c e r , d i r e c t o r , t r u s t e e , o r k e y employee) w h o r e c e i v e dr e p o r t a b l e compensation B ox 5 o f Form W- 2 and/or B ox 7 o f For m 1099-MISC) o f more t h a n 1 0 0 , 0 0 0 from t h e o r g a n i z a t i o n an d any r e l a t e do r g a n i z a t i o n s .

    L i s t l l o f t h e o r g a n i z a t i o n s former o f f i c e r s , key employees, an d h i g h e s t compensated employees w h o r e c e i v e d more t h a n 1 0 0 , 0 0 0 o fr e p o r t a b l e compensation from t h e o r g a n i z a t i o n an d an y r e l a t e d o r g a n i z a t i o n s .

    L i s t l l o f t h e o r g a n i z a t i o n s former d i r e c t o r s o r t r u s t e e s t h a t r e c e i v e d , i n t h e c a pa c i t y a s a f o r m e r d i re c to r o r t r u s t e e o f t h e o r g a n i z a t i o n ,more t h a n 10 ,000 o f r e p o r t a b l e compensation from t h e o r g a n i z a t i o n an d any r e l a t e d o r g a n i z a t i o n s .

    L i s t persons in th e following o r d e r i n d i v i d u a l t r u st ee s o r d i r e c t o r s ; i n s t i t u t i o n a l trustees; o f f i c e r s ; ke y employees ; highest compensated employees ;a n d fo rmer s u c h persons

    Check t h i s b ox i t h e o r c ga n iz a t io n d i d n o t compensate any o f f i c e r ,d i r e c t o r , t ru st ee , o r key employee.

    A ) B ) C ) D ) E ) F )

    Name and T i t l e Average P o s i t i o n R epor tab le R epor tab le Estimatedh ou r s c h ec k a l l that apply) c ompensa t ion c ompensa t ion amount o f

    p e r f r o m from r e l a t e d o t h e rweek t h e o r g a n i z a t i o n s compensation

    o r g a n i z a t i o n W-2/1099-MISC) from t h e W- 2 / 1 0 9 9 - M I S C ) organization

    - o an d r e l a t e d

    E o r g a n i z a t i o n s

    SCOTT BAURYSBOARD MEMBER 0 00 X 0 . 0 . 0 .ARLEY COOPERBOARD MEMBER 0 00 X 0 . 0 . 0 .ELESTINE COOPERBOARD MEMBER 0 00 X 0 . 0 . 0 .KAREN CRAFTBOARD MEMBER 0 00 X 0 . 0 . 0 .JUDY DAVIS WILSONBOARD MEMBER 0 00 X 0 . 0 . 0 .PATTY FOLTZBOARD MEMBER 0 00 X 0 . 0 . 0 .MAY BETTY HAMILTON

    BOARD MEMBER 0 00 X1 0 . 0 . 0 .CHRIS DIMELERBOARD MEMBER 0 00 X 0 . 0 . 0 .GARY HINDESBOARD MEMBER 0 00 X 0 . 0 . 0 .CHARLENE HOLMESBOARD MEMBER 0 00 X 0 . 0 . 0 .DEBI KAPLANBOARD MEMBER 0 00 X 0 . 0 . 0 .LYNN LOFTHOUSEBOARD MEMBER 0 00 X 0 . 0 . 0 .BETH MORRISBOARD MEMBER 0 00 X1 0 . 0 . 0 .MAVIS NEWTONBOARD MEMBER 0 00 X 0 . 0 . 0 .RICKY PRYORBOARD MEMBER 0 00 X 0 . 0 . 0 .ROSEMARY RICHARDSONBOARD MEMBER 0 00 X 0 . 0 . 0 .MARILYN TAYLORBOARD MEMBER 0 00 X 0 . 0 . 0 .8 3 2 0 0 71 2 - 1 8 - 0 8 F o r m 9 9 0 2 0 0 8 )

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    KENT COUNTY SOCIETY FOR THE PREVENTIONForm 99 0 2 0 0 8 ) OF CRUELTY TO ANIMALS INC 51 6 18851 Page

    P a r t V I I Sect ion O f f i c e r s D i r e c t o r s Trustees, Ke y Employees an d Highes t C o m p e n s a t e d Employees c o n t i n u e d )

    A ) B ) C ) D E ) F )

    Name an d t i t l e Average P o s i t i o n R eportab le R eportab le E s t i m a t e dhours c h e c k a l l t h a t a p p l y ) c ompen s ati on c ompen s ati on a m o u n t of

    p e r f rom f rom r e l a t e d o t h e r

    week t h e o r g a n i z a t i o n s compensat iono r g a n i z a t i o n (W-2/1099-MISC) f r o m t h e

    (W-2/1099-MISC) o r g a n i z a t i o nan d r e l a t e d

    d sE

    E o r g a n i z a t i o n s

    LESLIE TUCKERBOARD MEMBER 0 00 x 0 . 0. 0.KERRI BRODEKBOARD MEMBER 0 00 X 0 . 0. 0.MURREY GOLDTHWAITEEXECUTIVE DIRECTOR 50 00 X X 70 000 0. 0.MICHELE MARINUCCISECRETARY 0 00 X 0 . 0. 0.ALEX MOOREPRESIDENT 0 00 X 0 . 0. 0.FRANK NEWTONTREASURER 0 00 X 0. 0. 0.STEVEN SCHWARTZVICE PRESIDENT 0 00 X 0. 0. 0.

    1 b T o t a l 1 0 . 70 000 0. 0 .2 Total number o f i n d iv i d ua l s i n c lu d i n g those i n 1 a) who received more than 1 0 0 , 0 0 0 i n reportable

    c o m p e n s a t i o n f r o m th e organizat ion 0

    3 D i d t he o rg an i z ati o n l i s t an y f o r m e r o f f i c e r , director o r t r u st e e , ke y employee , o r h ighes t compensated e m p l o y e e on

    l i n e 1 a ? I f Ye s , c o mp le te S c h ed u le J f o r s u c h i n d i v i d u a l 3 X

    4 Fo r a n y i n d i v i d u a l l i s t e d on l i n e 1 a, i s th e sum o f reportable c o mp en s a ti o n a n d other c o m p e n s a t i o n f r o m th e organizat ion

    a n d related o r ga n i z at i on s g r ea te r than 1 5 0 , 0 0 0 I f Ye s , comple te S c h e d u l e J f o r s u c h i n d i v i d u a l 4 X

    5 D id a n y p e r s o n l i s t e d o n l i n e 1 a receive or a c c r u e c o m p e n s a t i o n f r o m a n y unre l a t ed o rgan izat ion f o r se rv i ce s rendered to

    t h e o r g a n i z a t i on ? I f Ye s , com p l e t e Schedule J f o r s u c h p e r s o n 5 X

    1 Complete t h i s t a b l e f or y o u r i v h i g h e s t compensa t ed independent c o n t r a c t o r s t h a t r e c e i v e d more t h a n 1 0 0 , 0 0 0 o f compensat ion f r o m

    t h e o r g a n i z a t i o n NONE

    A )Name an d bus iness address

    B )D e s c r i p t i o n o f s e r v i c e s

    C )Compensat ion

    2 T o t a l number o f i n d e p e n d e n t contractors ( including t h o s e i n 1 ) who received more t han 1 0 0 , 0 0 0 i n c o m p e n s a t i o n

    f rom th e o r g anizat ion 1 0

    Form 990 2 0 0 8 )

    832008 12-18-08

  • 8/11/2019 KCSPCA/FSAC 2008 IRS Form 990

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    1 KENT COUNTY SOCIETY FOR THE PREVENTIONF o r m9 9 0 2 0 0 8 OF CRUELTY TO ANIMALS INC 51 6018851 P a g e 9P a r t V I I I S ta t emen t o f R e v e n u e

    A B C DTotal revenue Rela t ed or Unre l a t ed

    Revenueexc luded

    fu n c t i o n bus iness e r rre ve n ue re ven ue sec t ions 512 ,

    513 , o r 5 4

    4 1 a Federated campaigns l a

    60 b Membership d u e s l b 25 910.

    c F un dr a i si ng events 1 c 21 931

    o , ^ o d Rela t ed o rgan iza t ions 1 d

    C . r e G o v e r n m e n t grants contr ibut ions) l e 2 563 3 3 1 .

    f A l lo t h e r c o n t r i b u t i o n s , g i f t s ,g r a n t s ,a n d

    s i m i l a ra m o u n t sn o ti n c l u d e da b o v e i f 234 562.r0Q g Noncash contr ibut ions i n c l u d e d in l i n e s la-1f

    CV 1 0 h Total . Add l i n e s 1 a - 1 f 2845734.

    Business C o d e

    2 a SPAYING AND NEUTERING 9 0 0 0 9 9 1 80, 1 2 5 . 1 80, 1 2 5 .b BOARDING FEES 9 0 0 0 9 9 8 9 , 8 2 1 . 8 9 , 8 2 1 .

    ^ c RABIES FEES 9 0 0 0 9 9 8 1 , 0 5 9 . 8 1 , 0 5 9 .me d CREMATION FEES 9 0 0 0 9 9 1 5 , 3 2 8 . 1 5 , 3 2 8 .o e ANIMAL TRAP RENTAL 900099 453. 453.

    a f A ll o the r p r o g r a m service revenue

    g T o t a l Ad d l i n e s 2 a - 2 f 366,786.3 Investment income i n c l u d i n g d i v i d e n d s , i n t e r e s t , an d

    o the r s i m i l a r a m o u n t s ) 2 5 6. 2 5 6.4 I nco me f ro m i n ve s t me n t o f tax-exempt b o n d proceeds

    5 Royal t ies

    Real i i Per sona l

    6 a Gross Rents

    b L e s s : r e n t a l expenses

    c Rental i n c o m e or l o s s

    d Ne t r e n t a l i n c o m e o r l o s s

    7 a Gross amoun t from s a l e s o f S e c u r i t i e s i i Other

    a s s e t s o the r t h a n inventory

    b L es s : co s t o r o the r b a s i s

    a n d s a l e s e x p e n s e s

    c Gain o r l o s s

    d Ne t g a i n o r l o s s

    8 a Gro s s income from f u n d r a i s i n g e v e n t s n o t

    i n c l u d i n g o f

    4 c o n tr i b u ti o n s r e p o r t e d o n l i n e1 c . See

    Part I V , l i n e 1 8 a

    Ob L e s s * d i r e c t expenses b

    c Ne t i n c o m e o r l o s s f rom fundrais ing even t s

    9 a Gross income from gaming a c t i v i t i e s .See

    Part I V , l i n e 19 a

    b Less d i r e c t expenses b

    c Ne t income o r l o s s f r o m gaming a c t i v i t i e s

    1 0 a G r o s s s a l e s o f inventory, l e s s returns

    a n d a l l o w a n c e s a 6 0, 8 2 3 .

    b L e s s : c o s t o f g o o d s s o l d b

    c N et i n c o m e o r l o s s f rom s a l e s o f invento r y 60 ,823 . 60 ,823 .M i s c e l l a n e o u s Revenue Business C o d e

    11a OTHER INCOME 900099 28 274. 28 274.b MISCELLANEOUS FEES 900099 8 521. 8 521.c COMMISSIONS ON SALE OF 900099 1 413. 1 413.d A ll o the r revenue

    e T o t a l . Ad d l i n e s 11a-11d 38 208

    12 Total Revenue . Add l i n e s 1h , 2g, 3, 4, 5, 6d, 7d 8 c , 9 c, 1 0c , an d li e 3311807. 465 817. 0. 256

    0 202 o 9 F o r m990 2 0 0 8

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    KENT COUNTY SOCIETY FOR THE PREVENTIONForm 9 9 0 2 0 0 8 OF CRUELTY TO ANIMALS INC 51-6018851 P a g e 10

    P a r t I X S t a t e m e n t o f Func t iona l Expenses

    S e c t i o n 501 c 3 and 501 c 4 organ iza t ions must complete l l c o l u m n s .

    A l l o th e r organ iza t ions must complete column A bu t a r e no t r equ i r ed to complete columns B , C , and D .

    Do n o t i n c l u d e a m o u n t s reported o n l i n e s 6 b ,7 b , 8b 9 b , a nd 10 b o f P a r t V I I I

    T o t a l expenses P r o g r a m s e r v i c eexpenses

    Management a ndg e n e r a l expenses

    F u n d r a i s i n gexpenses

    1 G r a n t s a n d o t h er a s s i s t an c e t o g o v e r n m e n t s a n d

    o r g a n i z a t i o n s i n t h e U S . See P a r t IV l i n e2 1

    2 Gr a nt s a nd o t h e r assis tance to i n d i v i d u a l s i n

    th e U. S See P a r t I V , l i n e 2 2

    3 Gran t s a nd o t h e r assis tance to gove rnmen t s ,

    organizat ions a nd i n d i v i d u a l s o u t s id e t h e U.S.

    See P a r t I V l i n e s 15 a nd 16

    4 B e n e f i t s p a i d t o o r f or m e m b e r s

    5 C o m p e n s a t i o n of c u r r e n t o f f i c e r s , d i r e c t o r s ,

    t r u s t e e s a nd k ey employees 70 000 70 000

    6 C o m p e n s a t i o nn ot i n c l u d e d a b o v e , t o d i s q u a l i f i e d

    p e r s o n s a s d e f i n e d u n d e r s ec t i on 4958 f 1 a n d

    p e r s o n s d e s c r i b e d i n s e c t i o n 4958 c 3 B

    7 Other s a l a r i e s a nd wages 1 819 423. 1 813 164. 6 259.8 P e n s i o n p l a n c o n t r i b u t i o n s i n c l ud e s e c t io n 4 0 1 k

    a n d s e c t i o n 4 0 3 b e m p l o y e r c o n t r i b u t i o n s

    9 Other e m p l o y e e b e n e f i t s 168 356. 162 813. 5 543.10 P a y r o l l t a x e s 1 3 4 , 0 6 2 . 1 2 9 , 5 0 3 . 4 , 5 5 9 .11 Fees f o r services non-employees

    a Management

    b L e g a l

    c A c c o u n t i n g 23 503. 13 631. 9 872.

    d Lobbying

    e P r o f e s s i o na l f u n d r a is i n g s e r v i c e s S e e P a r t I V, l in e1 7

    f Investment management fees

    g Othe r

    12 A d v e r t i s i n g a nd p r o m o t i o n 11 442. 11 297. 145.

    1 3 O f f i c ee x p e n s e s 102 313. 76 582. 25 731.14 I n f o r m a t i o n t e chno logy

    15 Royal t ies

    1 6 O c c u p a n c y 121 586. 118 637. 2 949.

    17 Travel

    18 P a y m e n t s o f t ra ve l o r e n t e r t a i n m e n t expenses

    f o r an y f e d e r a l s t a t e o r l o c a l p u b l i c o f f i c i a l s

    19 C o n f e r e n c e s conventions a nd mee t ings

    2 0 I n t e r e s t 15 109. 15 109.21 Payments t o a f f i l i a t e s

    22 D e p r e c i a t i o n d e p l e t i o n a nd a m o r t i z a t i o n 179 558. 179 558.

    3 I n s u ran c e

    24 O t h e r e x p e n s e s I t e m i z e e x p e n s e s n o t c o v e r e da b o v e E x p e ns e s g r ou p e dt o g e t h e r a n d l a b e l e dm i s c e l l a n e o u s m a y no t e x c e e d 5 o f t o t a l

    e x p e n s e s shown o n l i n e2 5 b e l o w.OPERATING SUPPLIES AND 421 975. 421 109. 866

    b HUMAN AGENT AND TRAVEL 191 866. 187 205. 4 661.

    c INSURANCE 135 785. 127 719 . 8 066.

    d IMPROVEMENTS AND UPKEEP 54 135. 53 371. 764.e NEWSLETTER AND MEMBERSH 7 506. 4 015. 3 491.f A l lo t h e r e x p e n s e s 4 158. 4 , 15 8

    25 T o t al f u n ct i on a l e x p e n s e s . Ad d l i n e s1 t h r o u g h 2 4 f 3 460 777. 3 317 , 8 7 1 . 138 549. 4 357.26 J o i n t C o s t s C h e c k h e r e L_J i f f o l l o w i n g

    SO P 9 8 - 2 . C o m p l e t et h i sl i n eo n l y i f t h e o r g a n i z a t i o n

    r e p o r t e d i n c o l u m n B j o i n tc o s t s f r o m a c o m b i n e d

    e d u c a t i o n a l c a m p a i g na n d f u n d r a i s i n g s o l i c i t a t i o n

    8 3 2 0 1 0 1 2 - 1 8- 0 8 F o r m 990 2 0 0 8

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    KENT COUNTY SOCIETY FOR THE PREVENTIONForm 9 9 0 ( 2 0 0 8 ) OF CRUELTY TO ANIMALS INC 51-6018851 Page l l

    P a r t X B a l a n c e S h e e t

    ( A ) ( B )Beginning o f y e a r En d o f y e a r

    1 Cash n o n - i n t e r e s t - b e a r i n g 213,216. 1 366,375.2 Savings an d t e m p o r a r y cash investments 2

    3 P l e d g e s a n d g r a n t s r e c e i v a b l e , n e t 229,478. 3 152,842.4 A c c o u n t s receivable , net 4

    5 Receivables f r o m c u r r e n t a nd f o r m e r o f f i c e r s , d i r e c t o r s , t r u s t e e s , k ey

    employees , o r o t h e r r e la t ed p a rt i es C o m p l e t e P a r t I I o f Schedule L 5

    6 R e ce i v a b le s f r o m o t h e r d i s q u a l i f i e d persons ( a s d e f i n e d under s e c t i o n

    4 9 5 8 ( f ) ( 1 ) )a nd persons described i n s e c t i o n 4 9 5 8 ( c ) ( 3 ) ( B )C o m p l e t e

    P a r t I I o f Schedu le L 6

    7 No t e s a nd l o a n s receivable , ne t 7

    8 I n v e n t o n e sf o rs al e o r u s e 1,341. 8 1,341.

    9 P r e p a i d expenses a nd d e f e r r e d charges 9 31,457.10 a Land, b u i l d i n g s , a nd equipment: c o s t b as i s 10 a 3,444,490.

    b L e s s , accumulated d e p r e c i a t i o n . C o m p l e t e

    P a r t V I o f Schedule D l o b 9 4 5 t 5 6 6 . _ _ _ _ _ _ 2_ _6 68,182. l o c 2 498 92411 Inves tmen t s p u b l i c l y t r a d e d s e c u r i t i e s 11

    12 Inves tmen t s o t h e r s e c u r i t i e s . See P a r t I V l i n e 1 1 12

    13 Inves tmen t s p r o g r a m - r e l a t e d . See Part I V l i n e 11 13

    14 Intangible assets 14

    15 Ot he r assets . See P a r t I V l i n e 1 1 96,000. 1 5 96,000.16 To t a l as se t s Add l i n e s 1 t h r o u g h 15 m u s t e qua l l i n e 34 3 208 217 16 3, 1 4 6 , 9 3 9 .17 A c c o u n t s p a y a b l e a nd acc rued e x p e n s e s 74 706 17 166 ,860 .18 Grants payab le 1 8

    1 9 D e f e r r e d revenue 1 9

    20 Tax-exempt b o n d l i a b i l i t i e s 20

    U 21 E s c r o w account l i a b i l i t y C o m p l e t e P a r t I V o f Schedu le D 21

    - 22 P a y a b l e s t o current a nd f o r m e r o f f i c e r s , d i r e c t o r s , trustees, k e y e m p l o y e e s ,

    c a o highest compensated e m p l o y e e s , a nd d i s q u a l i f i e d p e r son s . C o m p l e t e Par t I I ^

    J o f Schedule L

    -

    22

    23 Se cur e d m o r tg ag es a nd no te s p a y a b l e t o u n r e l a t e d t h i r d p a r t i e s 319,947. 2 3 315,485.24 Unsecured notes an d l o a n s payable 24

    25 Othe r l i a b i l i t i e s C o m p l e t e P a r t X o f Schedu le D 25

    26 To ta l l i a b i l i t i e s . Add l i n e s 17 t h r o u g h 25 394,653. 2 6 482,345.O r g a n i z a t i o n s that f o l l o w SFAS 117, check h e r e and complete

    lines 27 t h r o u g h 29 , and lines 33 a nd 3 4 .

    2 7 U n r e s t r i c t e d n e t a s s e t s 2,738,564. 27 2,569,522.M 28 T e m p o r a r i l yr e s t r i c t e d n e t a s s e t s 28 20 072

    29 Permanent ly r e s t r i c t e d n e t a s s e t s 75,000. 2 9 75,000.

    LL O r g a n i z a t i o n s that do no t f o l l o w SFAS 117, check h e r e P O P - =and

    o c o m p l e t e l i n e s 30 th rough 3 4 .

    N 30 Capi ta l s to ck o r t r u s t p r i n c i p a l , o r current funds 30

    Q 3 1 P a i d - i n o r c ap i t al s u rp l us , o r l an d, b u i l d i n g , o r e q u i p m e n t f u n d 31

    M 32 Retained e a r n i n g s , endowment , accumulated income, o r o t h e r funds 32

    Z 33 T o t a l n e t a s s e t s o r f u n d balances 2 813 ,564.

    33 2,664,594.34 T o t a l l i a b i l i t i e sa nd n e t a s s e t s / f u n d balances 3,208,217. 3 4 3,146,939.

    rant Al rinanciai statements ana FSeoorrina

    1 Accoun t ing method u s e d t o p r e p a r e th e Form 990 ash ccrual t he r

    2a Were th e o rg a n i z a t i o n s f i n a n c i a l s t at e m e nt s c o m p i l e d o r r e v i e w e d b y a n i n d ep e nd e nt accoun tan t ? 2a X

    b Were th e o rg a n i z a t i o n s f i n a n c i a l s t a t emen t s aud i t ed b y a n i n d e p e n d e n t a c co u n t a nt ? 2b X

    c I f Ye s t o l i n e s 2a o r 2 b , d o e s t h e o r g a n i z a t i o n have a c o m m i t t e e t h a t a s s u m e s r e s p o n s i b i l i t y f o r o v e r s i g h t o f t h e a u d i t ,

    r e v i e w o r c o m p i l a t i o no f i t s f i n a n c i a l statements an d s e l e c t i o n o f a n independent accountant? 2c X

    3a As a r e s u l t o f a f ed er al award, wa s t h e o r g an i z at i o n r eq u i re dt o undergo an a ud i t o r a u d i t s a s s e t f o r t h i n t h e S i n g l e A u d i t

    Act an d OMB C i r c u l a r A 1 3 3 ? 3a X

    b I f Ye s . d i d t h e o r g a n i z a t i o n undergo t h e r e a u i r e d a ud i t o r a u d i t s ? 3b

    832011 12- 1 8 - 0 8 Form 2008

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    SCHEDULE A P ub li c C ha ri t y S t a t u s a nd Pub l i c S u p p o r tOMB No 1545-0047

    Form 99 0 o r 990-EZTo be completed b y a l l s ec t i on 5 0 1 c 3 ) organ iza t ions and s e c t i on 4 9 47 a 1 2 0onexempt c h a r i t a b l e t rus ts .

    Department o f t h e T r e a s u r y Open t o PublicI n t e r n a l Revenue Service

    A t t a c h t o F o r m 9 90 o r F o r m 9 9 0 - E Z S e e separa te i n s t r u c t i o n s . Inspection

    Name o f t h e o r g a n i z a t i o n KENT COUNTY SOCIETY FOR THE PREVENTION Employer ident i f ica t ion numberOF CRUELTY TO ANIMALS INC 51 6 18851

    P a r t R eason f or P u b l i c C h a r i t y S t a t u s A I Io r g a n i z a t i o n s m u s t complete t h i s p a r t ) s e e I n s t r u c t i o n s )

    T h e o r g a n i z a t i o ni s n o t a p r i v a t e f o u n d a t i o n b e c a u s e i t i s - P l e a s e c h e c k o n l y on e o r g a n i z a t i o n . )

    1 A c h u r c h , convention o f c h u r c h e s , o r associa t ion o f c h u r c h e s desc r ibed i n s e c t i o n 1 7 0 b ) 1 ) A ) i ) .

    2 A school d e s c r i b e d i n s ec t i on 1 7 0 b ) 1 ) A ) i i ) . At tach S c h e d u l e E

    3 A hospital or a c o op er a t i ve hospi ta l service organization desc r ibed in s e c t i o n 1 7 0 b ) 1 ) A ) i i i ) . A t t a c h S c h e d u l e H . )

    4 LJ A m e di c a l r e s e a r cho r g a n i z a t i o noperated i n c o n j u n c t i o n w i t h a h o s p i t a l described i n section 1 7 0 b 1 A i i i .E n t e r t h e h o s p i t a l s name,

    c i t y ,a nd s t a t e :

    5 A n o r g a n i z a t i o noperated f o r t h e b e n e f i t o f a c o ll e g e o r u n i v e r s i t y owned o r operated by a governmental u n i t described i n

    s e c t i o n 17 0 b ) 1 ) A ) i v . Complete P a r t I I .

    6 A f e d e r a l , s t a t e , o r l o c a l government o r governmental u n i t described i n section 1 7 0 b ) 1 ) A ) v ) .

    7 n o r g a n i z a t i o nt h a t n o r m a l l y r e c e i v e s a s u b s t a n t i a l p a r t o f i t s support from a governmental u n i t o r f r o m t h e g e n e r a l p u b l i c described i n

    s e c t i on 1 7 0 b ) 1 ) A ) v l . C o m p l e t e Part I I .

    8 communi ty t r u s t described i n section 17 0 b 1 A v i . Complete P a r t I I

    9 n organization t h a t normally receives , 1 ) more t h a n 33 1 3 o f i t s suppor t f r o m contr ibut ions membership f e e s , a nd g ros s receipts f r o m

    a c t i v i t i e s r e l a t e d t o i t s exempt funct ions s u b j e c t to c e r t a i n excep t i o ns a nd 2 no more t h a n 33 1 / 3 o f i t s suppo r t f rom gross inves tmen t

    i n c o m e a nd un r e l a t ed bus ines s t a x a b l e i n c o m e less s e c t i o n 5 1 1 ta x f r o m b u s i ne s s es a c q u i r e d b y t he organization a f t e r June 30, 1 9 7 5

    See s e c t i o n 5 0 9 a 2 ). C o m p l e t e th e Par t I I I

    1 0 n organizat ion o rgan i ze d a nd ope ra t ed exclusively t o t e s t f o r publ ic safety . See s e c t i o n 5 0 9 a 4 ) . s ee i n s t r u c t i o n s )

    11 An organization o rgan i ze d a nd ope ra t ed exclusively f o r th e benefit o f, t o p e r f o rm th e funct ions o f, o r t o c a r r y ou t t he p u r p o s e s of on e o r

    m o r e p u b l i c l y suppor t ed organizat ions d e s c r i b e d in sect ion 5 0 9 a 1 o r sect ion 5 0 9 a 2 ) See s e c t i o n 5 0 9 a 3 . Check t he b ox that

    des c r i b e s th e type o f s uppo r t i ng organization a nd c o m p l e t e l i n e s 1 1 a t h r o u g h 1 1 h .

    a Type b Q ype I I c ype I I I - Funct ional ly integrated d y pe I I I O t h e r

    e y checking t h i s b ox c e r t i f y t h a t t h e o r g a n i z a t i o n i s n o t c o n t r o l l e d d i r e c t l y o r i n d i r e c t l y by one o r more d i s q u a l i f i e d persons o t h e r than

    f o u n d a t i o n managers a nd o t h e r than on e o r more p u b l i c l y supported o r g a n i z a t i o n s d e s c r i b e d i n s e c t i o n 5 0 9 a) 1 ) o rs e c t i o n 5 0 9 a ) 2 )

    f I f t he organization received a wri t ten d e t e rmin a t i on f rom th e I RS t h a t i t i s a Ty p e I , Type I I , or Ty p e

    s u p p o r t i n g o r g a n i z a t i o n c h e c k t h i s b ox

    g Since A u g u s t 1 7 , 2 0 0 6 ha s t h e o r g a n i z a t io naccep ted a ny g i f to r c o n t r i b u t i o n from a ny o f t h e f o l l o w i n g persons

    i A pe r son who d i r e c t l y o r i n d i r e c t l y c o nt r o l s , e i t h e r alone or t oge th e r with pe r sons desc r i bed i n i a nd I i i below, Yes No

    th e g ove rn i ng body o f th e s u p p o r t e d organization ? 1 1 g i )

    i i A f a m i l y member o f a pe r son d esc r i bed i n I a b o v e ? 1 1 g i i )

    i i i A 3 5 control led e n t i t y o f a pe r son d e s c r i b e d i n I o r I I a b o v e ? 1 1 g i n )

    h P r ovi de th e following informat ion a b o u t t h e o rg a ni z a t i on s th e organization supports .

    Name o f s u p p o r t e d )

    o r g a n i z a t i o n

    i I E I N

    i i i T y p e o fo r g a n i z a t i o n

    d e s c r i b e d o n l i n e s1 - 9a b o v eo r I R Cs e c t i o n

    i v I s t h e o r g a n i z a t i o ni n c o l . i l i s t e di n y o u rg o v e r n i n gdocuments

    v D i d y o u n o t i f yt h eo r g a n i z a t i o n i n c o l . i o f y o ur s u pp o r t ?

    v i I s t h eo r g a n i z a t i o n i n c o l . i o r g a n i z e di n t h e

    U . S . ?

    v i i Amount o fs u p p o r t

    s e e i n s t r u c t i o n s Ye s N o e s No e s No

    T o t a l

    L Fo r P r i v a c y Ac t a nd P a p e r w o r k Reduct ion A ct Notice se e th e I n s t r u c t i o n s f o r F o r m 9 9 0 . Schedule Form 99 0 o r 9 9 0 - E Z 2 0 0 8

    8 3 2 0 2 1 12-17-08

  • 8/11/2019 KCSPCA/FSAC 2008 IRS Form 990

    13/27

    KENT COUNTY SOCIETY FOR THE PREVENTIONS c h e d u l eA ( F o r m9 9 0 o r 9 9 0 - E Z )2 0 0 8 OF CRUELTY TO ANIMALS INC 51-6018851 P a e 2

    a r t S upport S c h e d u le f or O rganiza t ions D escri b e d i n S ec t ions 1 i v a n d 1 7 0 ( b ) ( 1 ) ( A ) (v i (Complet e o n l y i f y ou checked t h e bo x on l i n e5 , 7 , o r 8 o f P a r t

    Section A. Pub l i c SuDDort

    Calendar year o r f i s c a ly e a r b e g i n n i n g a 2 0 0 4 ( b) 2 0 0 5 c 2 0 0 6 ( d ) 2 0 0 7 e 2 0 0 8 f To t a l

    1 G i f t s , grants, contributions, a n d

    member sh ip f e e s r e ce i v ed . (D o n o t

    i n c l u d e an y u n u s u a l g r a n t s . ) 649 , 8 96 . 1 035 6 2 8 . 3 208 135. 3 614 812. 3 996 813. 12 5 0 5 2 8 4 .2 T ax revenues l e v i e d f o r t h e o r g a n -

    i z a t i o n s b e n e f r t an d e i t h e r p a i d t o

    o r expended on i t s b e h a l f

    3 T he v a l u e o f s e r v i c e s o r f a c i l i t i e s

    f u r n i s h e d by a governmental u ni t t o

    th e organization without c h a rg e

    4 To t a l . A d d l i n e s 1 .3 649 896 . 1 035 6 2 8 . 3 208 135. 3 614 812. 3 996 813. 12 5 0 5 2 8 4 .5 T he p o r t i o n o f t o t a l c o n t r i b u t i o n s

    by each person ( o t h e r than a

    governmental u n i t o r p u bl i cl y

    supported o r g a n i z a t i o n ) i n c l u d e d

    on l i n e 1 that e x c e e d s 2 o f th e

    amoun t s h o w n on l i n e 1 1 ,

    column f

    6 Public Sup p or t S u b t r a c t l i n e 5 f r o m l i n e 4 12 505 284.

    Sect ion b o t a l Su ppo r t

    Calendar year o r f i s c a ly e a r b e g i n n i n g a 2 0 0 4 b 2 0 0 5 c 2 0 0 6 ( d ) 2 0 0 7 e 2 0 0 8 f To t a l

    7 Amounts from l ine4 649 896. 1 035 6 2 8 . 3 208 135. 3 614 812. 3 996 813. 12 5 0 5 2 8 4 .

    8 Gross i n c o m e from i n t e r e s t ,

    dividends, p a y m e n t s received on

    s e c u r i t i e s loans, r e n ts , r o y al t i es

    a n d i n c o m e from s i m i l a r sources 470. 2 200. 6 472. 4 871 . 656. 14 669.9 Ne t i n c o m e from unrelated business

    a c t i v i t i e s , w h e t h e r or n ot t he

    business i s r e g u l a r l y carried o n

    10 Oth er Incom e. Do no t include gain

    or l o s s from th e sale o f c ap i ta l

    a s s e t s ( E x p l a i n i n P a r t I V. 38 208. 38 208.

    1 1 T o t a l support Add l i n e s7 t h r o u g h 1 0 12 55 8 161.

    12 Gross r e c e i p t s from r e l a t e d a c t i v i t i e s ,e t c . ( s e e i n s t r u c t i o n s ) 1 2 429 726.

    13 F i r s t f i v e years I f t h e Form 99 0 i s f o r t h e o r g a n i z a t i o n s f i r s t , second, t h i r d ,f o u r t h , o r f i f t ht a x y e a r a s a s e c t i o n 50 1 c 3

    organization, c h e c k t h i s bo x a n d s top h e r e

    S e c t i o n C . C omputation o f P u b li c S upport P ercentage14 Public support pe rcen tage f o r 2008 ( l i n e 6 , c o l u m n f d iv ided by l i n e 1 1 , c o l u m n f 14 9 9 . 5 8

    15 Public s u pp or t p e rc e n ta g e f ro m 2 0 0 7 S c h e d u l e A , Part I V- A , l i n e 2 6f 15 9 9 . 8 3

    16 a 3 3 1 / 3 suppor t test - 2008 I f th e organizat ion di d no t c h e c k th e box on l i n e 1 3 , a n d l i n e 14 i s 3 3 1/3 o r more , c h e c k t h i s bo x a n d

    s to p h er e T h e organization q u a l i f i e s as a p u b l i c l y suppor ted organization

    b 3 3 1 / 3 suppor t test - 2007 I f th e organizat ion di d no t c h e c k a bo x o n l i n e 13 or 16a, a n d l i n e 15 i s 3 3 1/3 o r more , c h e c k t h i s bo x

    a n d s top here The organizat ion q u a l i f i e s as a p u b l i c l y suppor ted organization

    17 a 10 - facts - a n d - c i r c u m s t a n c e s test - 2008 I f t he o rgan iza t ion di d no t c h e c k a b ox on l i n e 1 3 , 16a, o r 16b, a n d l i n e 14 i s 10 o r more ,

    a n d i f th e organization m e e t s t he f ac t s -and-ci r cums tances t e s t , c h e c k t h i s bo x a n d s top here Explain i n Part I V how t he o rgan izat ion

    m e e t s t he f ac t s-and-ci r cums tances t e s t T h e organizat ion q u a l i f i e s a s a p u b l i c l y suppor ted organizat ion

    b 10 -facts - a n d - c i r c u m s t a n c e s test - 2007 I f th e organization di d no t c h e c k a b ox on l i n e 1 3 , 16a, 16b, o r 1 7a , a n d l i n e 15 i s 10 o r

    more , a n d i f t he o rgan iza t ion m e e t s t he f ac t s -and-c i r cums tances t e s t , c h e c k t h i s bo x a n d s top h e r e Explain i n Part I V how th e

    organization m e e t s th e facts-and-circumstances t e s t . The organization q u a l i f i e s as a p u b l i c l y suppor ted organization

    18 Private founda t ion I f th e organ izat ion d id no t c h e c k a b ox on l i n e 1 3 , 16a, 16b, 17a, or 17b, c h e c k t h i s b ox a nd se e instructions

    Schedule A ( F o r m 990 o r 9 9 0 - E Z ) 2008

    8 3 2 0 2 212-17-08

  • 8/11/2019 KCSPCA/FSAC 2008 IRS Form 990

    14/27

    A ( F o r m 990 o r 9 9 0 - E Z ) 2008P a r t I I I Suppor t Schedule f o r O rg a n i z a t i o n s Descr ibed i n Sect ion 50 9 a ) 2 ) C o m p l e t eo n l yi fy o u c h e c k e dt h eb o x o n l i n e9 o fP a r tl .

    p p o r t

    Calendar year o r f i s c a ly e a r b e g i n n i n g a 2004 b ) 2005 ( c )2006 d ) 2007 ( e )2008 ( f ) T o t a l

    1 G i f t s ,g r a n t s, c o n t r i b u t i on s , and

    membership f e e s r e c e i v e d . (D o n o t

    include a ny u n us ua l g r a nt s )

    2 G r o s s r e c e i p t s f rom a d m i s s i o n s ,merchandise s o l d o r s e r v i c e s p e r -

    f o r m e d , o r f a c i l i t i e sf u r n i s h e d i na ny a c t i v i t y t h a t i s r e l a t e d t o t h eo r g a n i z a t i o n s tax-exempt purpose

    3 G r o s s r e c e i p t s f rom a c t i v i t i e s t h a t

    a re n o t an u n r e l a t e d t r a d e o r b u s -

    i n e s s under s e c t i o n 51 3

    4 T a x revenues l e vi e d fo r t h e o r g a n -

    i z a t i o n s b e n e f i t and e i t h e r p a i d t o

    or expended o n i t s behalf

    5 T he v a l u e o f s e r v i c e s o r f a c i l i t i e s

    f u r n i s h e d b y a governmental u n i t t o

    th e organizat ion without charge

    6 T o t a l Ad d l i n e s 1 5 a Amounts included o n l i n e s 1 , 2 , a n d

    3 r e c e i v e d f rom d i s q u a l i f i e d persons

    b Amounts included o n l i n e s 2 and 3 r e ce iv e d

    f r o m other than disqualified pe r sons that

    exceed t h e g r e a t er of 1 o f the t o t a l of l i n e s 9,

    1 0c , 1 1 an d 1 2 f o rt h e y e ar o r 5,000

    c Add l i n e s 7 a a nd 7 b

    8 Public support S u b t r a c tl i n e7 c f r o m l i n e6

    Sect ion B . Tota l Su ppo r t

    C a l e n d a ry e a r ( o rf i s c a ly e a rb e g i n n i n gi n ) -9 Amounts f r o m l i n e 6

    1 0 a G r o s s i n c o m e f r o m i n t e r e s t ,dividends, p a y m e n t s received o ns e c u r i t i e s loans, r e n t s , r o y al t i e sa n d i n c o m e f r o m s i m i l a r sources

    b U n r e l a t e db u s i n e s s t a x a b l e i n c o m e

    ( l e s ss e c t i o n 5 1 1 t a x e s ) f r o m b u s i n e s s e s

    a c q u i r e d a f t e rJ u n e 3 0, 1 9 7 5

    11

    c Ad d l i n e s 1 Oa a nd 1 ObNe t i n c o m e f r o m unrelated businessa c t i v i t i e s no t included i n l i n e 10b,whether or n ot t he business i sr e g u l a r l y carried o n

    O t h er I n co m e . Do no t include gaino r loss f r o m the sale o f c a p i t a lasse t s (Explain i n P ar t I V)Total support ( A d d l i n e s 9, 10c, 1 1 , and 12 )

    12

    1 3

    1 4

    ( a )2004 ( b )2005 ( c )2006 d ) 2007 ( e )2008 f T o t a l

    F i r s t f i v e y e a r s . I f th e Form 99 i s f o r th e organizat ion 's f i r s t ,second, t h i r d , f o u r t h , o r f i f t hta x year as a section 50 1 c ) 3 ) organizat ion,

    check t h i s bo x a nd s t o p here

    Section C C o m p u t a t i o n o1 5 P u b l i c support percentage f o r

    2008 ( l i n e8 , column f d i v i d e d

    byl i n e1 3 ,

    column f

    15

    1 6 P u b l i c support percentage f rom 2 00 7 Schedule A , P a r t I V- A ,l i n e27 g 16

    Section D. Computation o f Investment Income Percentage

    1 7 Inves tment i n c o m e percen tage f o r 2 8 l i n e 10c, c o l u m n f divided by l i n e 1 3 , c o l u m n ( f ) ) 1 7

    1 8 Inves tment i n c o m e percen tage f r o m 2 7 Schedule A , Part I V - A , l i n e 2 7 h 1 8

    1 9 a 33 1/ 3 suppor t tests - 2 8 . I f t he o rgan iza t ion did no t check th e bo x o n l i n e 14 , a n d l i n e 15 i s more than 3 3 1/3%, a n d l i n e 17 i s no t

    m o r e t h a n 33 1/3%, check t h i s bo x an d s t o p he r e The o r g a n i z a t i o n q u a l i f i e s a s a p u b l i c l y supported o r g a n i z a t i o n

    b 33 1/ 3 support t e s t s - 2007 I f t h e o r g a n i z a t i o n d i d n o t check a bo x o n l i n e14 o r l i n e1 9 a , and l i n e1 6 i s m o r e t h a n 33 1/3%, an d

    l i n e 1 8 i s no t more t han 3 3 1 / 3 % , check t h i s bo x a nd s t o p here . T he organizat ion q u a l i f i e s a s a p u b l i c l y suppor ted organizat ion

    2 0 Pr iva te f o u n d a t i o n I f th e organizat ion did no t check a bo x o n l i n e 1 4 , 19a, o r 19b, check t h i s bo x a n d se e instructions

    Schedule A ( F o r m 99 0 o r 9 9 0 - E Z ) 2 0 0 8

    832 23 1 2 - 1 7 - 0 8

  • 8/11/2019 KCSPCA/FSAC 2008 IRS Form 990

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    Schedule DOMB NO 1545-0047

    (Fo rm 99 0 ) Supplemental Financial Statements 8

    D e p a r t m e n to f t T r e a s u r y Attach to Form 990. To be completed by organizations that Open to

    vuml ]n t e r n a lR e v e n u eS e r v i c e answered Yes, to Form 9 9 0, P ar t I V l i n e 6 , 7 8 , 9 , 10 1 1 , or 1 2 . Inspection

    Nam e o f t h e o r g an i z at i o n KENT COUNTY SOCIETY FOR THE PREVENTION Employer i d e n t i f i c a t i o n numberOF CRUELTY TO ANIMALS INC 51 6 18851

    Part 1 O rg a ni z a t i o n s M a i nt ai n i n g Donor Advi sed Funds or Ot he r Similar Funds or Accounts . C o m p l e t ei f t h eo r g a n i z a t i o na n s w e r e d Ye s t o F o r m9 9 0 , P a r t I V ,l i n e6 .

    ( a ) onor advised funds ( b ) F u n d s an d other accounts

    1 T o t a l number a t end o f y e a r

    2 Aggregate c o n t r i b u t i o n s t o ( d u r i n g y e a r )

    3 Aggregate g r a n t s from ( d u r i n g y e a r )

    4 Aggregate v a l u e a t end o f y e a r

    5 D i d t h e o r g a n i z a t i o ni n f o r m a l l donors a nd d on or a d v i s o r s i n w r i t i n g t h a t t h e a s s e t s h e l d i n donor advised funds

    a r e t h e o r g a n i z a t i o n s p r o p e r t y s u b j e c t t o t h e o r g a n i z a t i o n s e x c l u s i v e l e g a l c o n t r o l? es o

    6 D i d t h e o r g a n i za t i oni n f o r m a l l g r a n t e e s d o n o r s , and donor a d v i s o r s i n w ri t i ng t h at g r a n t funds m ay be used o n l y

    f o r c h a r i t a b l e p u r p oses and n o t f o r t h e b e n e f i t o f t h e donor o r donor a d v i s o r o r o t h e r i mp e r m i s s i b l e p r i v a t e b e n e f i t ? Yes No

    Par t I I Conservation Easements . Complete i f t h e o r g a n i z a t i o nanswered Yes t o F orm 9 9 0 , P a r t I V l i n e 7 .

    1 Purpose s o f c o n s e r v a t i o neasements h e l d by t h e o r g a n i z a t i o n check a l l t h at a p pl y )

    Preservation o f land f o r public us e ( e g . , recreation o r pleasure ) Preservation o f an h i s t o r i c a l l y important land area

    Protection o f natural habitat Preservation o f c e r t i f i e d h i s t o r i c structure

    Preservation o f open s p a c e

    2 C o m p l e t e l i n e s 2a-2d i f the organizat ion held a q u a l i f i e d conservation contribution i n the fo rm o f a conservation easement o n the l a s t da y

    o f t he t ax y e a r .

    Held a t th e End of th e Ye a r

    a Total number o f conservation easements 2 a

    b Total acreage r e s t r i c t e d by conservation easements b

    c Number o f conservation easements o n a c e r t i f i e d h i s t o r i c structure included i n a 2 c

    d Number o f conservation easements included i n c ) acquired a f t e r 8 / 17/06 d

    3 Number o f c o n s e r v a t i o neasements m o d i f i e d t r a n s f e r r e d r e l e a s e d , e x t i n g u i s h e d o r t e r m i n a t e d by t h e o r ga n i z a t i o n d u r i n g t h e t a x a b l e

    y e a r

    4 Number o f s t a t e s where p r o p e r t y s u b j e c t t o c o n s e r v a t i o neasement i s l o c a t e d

    5 Does t he o rgan izat ion have a w r i t t e n policy r egard ing the periodic monitoring inspection, v i o l a t i o n s , an d

    enforcement o f t h e c o n s e r v a t i o neasements i t holds? Yes o

    6 S t a f f o r v o l u n t e e r hours devoted t o m o n i t o r i n g i n s p e c t i n g and e n f o r c i n geasements d u r i n g t h e y e a r

    7 Amount o f expenses i n c u r r e d i n m o n i t o r i n g i n s p e c t i n g and e n f o r c i n geasements d u r i n g t h ey e a r

    8 Does each conservation easement reported o n l i n e 2( d ) above s a t i s f y the requirements o f section 1 7 0 ( h ) ( 4 ) ( B ) ( I )

    an d section 1 7 0 ( h ) ( 4 ) ( B ) ( I I ) ? Yes No

    9 I n Part XI V describe how the organization reports conservation easements i n i t s revenue a nd e x p en s e statement an d balance sheet, an d

    i n c l u d e , i f applicable the t ex t o f t he foo tno te t o t he o rgan izat ion s f i n a n c i a l statements that describes the organizat ion s accounting f o r

    conservation easements

    Part I I I O rg a ni z a t i o n s M a i nt ai n i n g Collections o f Ar t Historical Treasures, or Other Similar Assets.C o m p l e t ei ft h e o r g a n i z a t i o na n s w e r e d Ye s t o Form 9 9 0 , P a r t I V ,l i n e8

    la I f the organizat ion elected, as permit ted under SFAS 116, no t t o report i n i t s revenue s ta tement a nd balance sheet w o r k s o f a r t , h i s t o r i c a l

    treasures, or other s i m i l a r assets held f o r public e x h i b i t i o n , education, or research i n furtherance o f public s e r v i c e , provide, i n Part X I V, the t e x t o f

    t h e f o o t n o t e t o i t s f i n a n c i a l statements t h a t d e s c r i b e s these i t e m s .

    b I f the organization elected, as permit ted under SFAS 116, t o report i n i t s revenue statement a nd ba lance shee t w o r k s o f a r t h i s t o r i c a l treasures,

    o r other s i m i l a r assets held f o r public e x h i b i t i o n education or research i n furtherance o f public service provide the following amounts r e l a t i n g t o

    these items:

    I Revenues Included i n Form 990, Part V I I I ,l i n e 1

    i i Assets Included i n Form 990, Part X

    2 I f the organization received or held w o r k s o f a r t , h i s t o r i c a l t reasures , o r o the r s i m i l a r assets f o r f i n an c i a l g a i n , provide

    the following amounts required t o be reported under SFAS 116 r e l a t i n g t o these items'

    a Revenues Included i n Form 990, Part V I I I ,l i n e 1

    b Assets included i n Form 990, Part X

    LHA Fo r Privacy Ac t and Paperwork R ed uc t i o n A c t Notice, se e th e Instruct ions fo r Form 990. Schedule D ( F o r m 990) 2 8

    83205112-23-08

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    KENT COUNTY SOCIETY FOR THE PREVENTIONS c h e d u l e D ( F o r m9 9 0 ) 2008 OF CRUEL TY TO ANIMALS INC 51 6018 851 P a g e 2

    P a r t I I I O rg a n i z a t i o n s M a i n t a i n i n g C o l l e c t i o n s o f A r t , H i s t o r i c a l Tr e a s u r e s o r O t h e r S i m i l a r A s s e t s c o n t i n u e d3 U s i n g t h e o r g an i z at i o n s a c c e s s i o n a n d o t h e r r e c o r d s , c h ec k a n y o f th e f o l l o w i n g t h a t ar e a s i g n i f i c a n t u s e o f i t s c o l l e c t i o n i t e m s ( c h e c k a l l

    t h a t a p p l y ) :

    a P u b l i c e x h i b i t i o n d o a n or e xc h a n g e pr o g ra m s

    b S c h o l a r l y r e s e a r c h e t h e r

    c r e s e r v a t i o n f o r f u t u r e g e n e r a t i o n s

    4 P r o v i d e a d e s c r i p t i o n o f t h e o r g a n i z a t i o n s c o l l ec t i o n s a n d e x p l a i n h o w t h e y f u r t h e r t h e o r g an i z at i o n s exempt purpose i n P a r t X I V.

    5 D u r i n g t h e y ea r, d id t h e o r g a n i z a t i o n s o l i c i to r r e c e i v e dona t ions o f a r t , h i s t o r i c a l t r e a s u r e s , o r o t he r s i m i l a r a s s e t s

    t o b e s o l d t o r a i s e funds r a t h e r than t o b e main ta ined a s p a r t o f t h e o r g a n i z a t i o n s c o l l e c t i o n ? l Ye s No

    P a r t I V T r u s t , Escrow and C u s t o d i a l Arrangements . C o m p l e t e i f o r g a n i z a t i o n a n s w e r e d Ye s t o F o r m 9 9 0 , P ar t I V ,l i n e9 , o rre po r te d a n a m o u n t o n F o r m 9 9 0 , P a r t X , l i n e2 1 .

    l a I s t h e o r g an i z a ti o n a n a g e n t , t r u s t e e , c u s t o d i a n or o t h e r i n t e r me d ia r y f o r c o n t r i b u t i o n s or o t h e r a s s e t s n o t i n c lud ed

    o n F o r m 9 9 0 , P a r t X ? J Ye s No

    b I f Ye s , e xp l ai n t h e a r r a n g e m e n t i n P a r t X I Va n d c o mpl e t e t h e f o l l o w i n g t a b l e :

    Amount

    c Be g i n n i n g b a l a n c e 1c

    d Addit ions d u r i n g th e y e a r 1 d

    e Dist r ibut ions d u r i n g t he ye a r l e

    f E n di n g b a l a nc e i f

    2 a D i d t h e o rg an i z a t i o n i nc lu d e a n a m o u n t o n F o r m 9 9 0 , P a r t X , l i n e2 1 Ye s No

    b I f Ye s , e x p l a i n th e a r r a n g ement i n P a r t X I V .

    PartV Endowment Funds C o m p l e t e i f o r g a n i z a t i o n a n s w e r e d Ye s t o F o r m 9 9 0 , P a r t I V ,l i n e1 0 .

    l a B e g i n n i n g o f yea r b a l a n c e

    b C o n t r i b u t i o n s

    c I n ve s t m e nt e a r ni n gs or l o s s e s

    d G r a n t s o r s c h o l a r s h i p s

    e O t he r e x p e n d i t u r e s f o r f a c i l i t i e s

    a n d pr o g ra m s

    f A d m i n i s t r a t i v e expenses

    g En d o f y e a r b a l a n c e

    a C u r r en t y e a r b P n o r y e a r c T w o y e a r s b a c k ( d ) T h r e e y e a r s b a c k e F o ur y ea rs b ac k

    2 Pro v id e t he e s t i m a t e d p e r c e n t a g e o f th e yea r e n d b a l a n c e h e l d a s -

    a B o a r d d e s i g n a t e d or q u a s i - e n d o w m e n t

    b P e r m a n e n t endowment

    c Te r m e n d o w m e n t

    3a A r e t h e r e endowment f u n d s no t i n th e p o s s e s s i o n o f t he o r g a n i z a t i o n tha t a re h el d a n d a d m i n i s t e r e d f o r t he o r g a n i z a t i o n

    b y : Y e s No

    I u n r e l a t e d o r g a n i z a t i o n s 3 a ( i )

    i i r e l a t e d o r g a n i z a t i o n s 3 a ( i i )

    b I f Ye s t o 3 a ( i ) , ar e th e r e l a t e d o r g a n i z a t i o n s l i s t e d a s r e q u i r e d o n S c h e d u l e R? 3b

    4 D e s c r i b e i n P a r t X IV t he i n te n de d u s e s o f th e o r g a n i z at i o n s endowment f u n d s .

    P a r t V I I n v e s t m e n t s - Land, B u i l d i n g s , a n d E qu i pm e n t . See F o r m 990 , P a r t X , l i n e 1 0 .D e s c r i p t i o n o f inves tment ( a) C o s t o r o t h e r

    b a s i s ( i nv e st m e nt )

    ( b ) C o s t or o t h e r

    b a s i s ( o t h e r )

    c D e p r e c i a t i o n ( d ) B o o k v a l u e

    l a L a n d 1 4 3 , 9 3 6 . 1 4 3 , 9 3 6 .b B u i l d i n g s 2 572 018 4 9 8 , 7 6 9 . 2 073 249c L e a s e h o l d i m p r o v e m e n t s

    d E q u i p m e n t 188 427. 115 406. 73 021.e O t h e r 5 4 0 , 1 0 9 . 33 1 , 3 9 1 . 2 0 8 , 71 8 .

    To t a l . Add l i n e s 1 a - 1 e Column d s h o u l d e q ua l Form 9 90 , P ar t X , c o l u m n 8 l i n e 10 c )) 2 498 924.

    S c h e d u l e D ( F o r m 990) 2 0 0 8

    8 3 2 0 5 212-23-08

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    KENT COUNTY SOCIETY FOR THE PREVENTIONS c h e d u l e D F o r m 9 9 0 2008 OF CRUELTY TO ANIMALS INC 51 6 18851 P a g e 3 l

    P a r t V I I I n v e s t m e n t s - O t h e r S e c u r i t i e s Se e F or m 9 9 0 , P a r t X , l in e 2a D e s c r i p t i o n o f s ec ur i ty o r c a t e g o r y

    b Book v a l u e c Method o f v a l u a t i o n *

    i n c l u d i n g name o f s ecu n ty ) C o s t o r e nd -o f y e a r m a r k e t v a l u e

    Financia l der ivat ives a n d o t h e r f i n a n c i a l p r o d u c t s

    C l o s e l y - h e l d e q u i t y i n t e r e s t s

    Other

    T o t a l C o l b s h o u l d e q u a l F o r m 9 9 0 , P a r t X , c o l B l i n e1 2 .

    P a r t V I I I I n v e s t m e n t s - Program R e l a t e d Se e Form 9 9 0 , P a r t X , l in e 3

    a D e s c r i p t i o n o f investment type I b B o o k v a l u e I c M e t h o d o f v a l u a t i o n :

    Cost o r e n d - o f - y e a r market v a l u e

    T o t a l C o l b s h o u l d e q u a l F o r m 9 9 0 , P a r t X ,c o l 3 l i n e1 3 .

    P a r t IX Other Assets . S e e F o r m 9 9 0 , P a r t X , l i n e1 5 .

    T o t a l Column b should e q u a l F o r m 9 9 0 , P a r t X , c o l B l i n e15 )

    P a r t X I Other Liab i l i t i e s . S e e F o r m 9 9 0 , P a r t X , l i n e2 5

    F e d e r a l i n c o m e t a x e s

    To t a l . C o l u m n b shou ld e q u a l Form 9 90 , P ar t X , co l B l i n e 2 5 .

    I n P a r t X I V , p r o vi d e t he t e x t o f t he f o o t no t e t o t he o rg a n i z a t i o n s f i n a n c i a l s t a t e m e n t s tha t r e p o r t s th e o rg a n i z a t i o n s l i a b i l i t yf o r u nc e rt a in t a x p o si t io ns

    u n d e r F IN 48

    1 2 - 2 3 - 0 8 S c h e d u l e F o r m 9 9 0 2 0 0 8

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  • 8/11/2019 KCSPCA/FSAC 2008 IRS Form 990

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    SCHEDULE G Supplementa l Information Regard ing( F o r m 99 0 o r 990-EZ) Fundraising or Gaming A c t i v i t i e s

    t t a c h to F o r m 99 0 o r F o r m 990-EZ. Must be completed by o r g a n i z a t i o n s t h a t answer Ye s to F o r m 990,D e p a r t m e n to f t h e T r e a s u r y P a r t I V , l i n e s 1 7 , 1 8 , o r 1 9 , and b y o r g a n i z a t i o n s t h a t e n t e r more t h a n 15 ,000 on F o r m 990-EZ, l i n e 6 a .I n t e r n a lR e v e n u eS e r v i c e

    OM No 1 5 4 5 - 0 0 4 7

    Open To P u b l i cInspection

    Name o f t h e o r g a ni z at i o n KENT COUNTY SOCIETY FOR THE PREVENTION Employer i d e n t i f i c a t i o n number

    OF CRUELTY TO ANIMALS INC 51 6 18851P ar t F un d raising c t iv i t i e s . Comple te i f th e organizat ion a n s w e r e d Yes t o Form 990, Part I V l i n e 1 7 .

    1 Indicate whether t he o rgan izat ion raised funds th rough an y o f th e following a c t i v i t i e s Check a l l that apply

    a M a i l s o l i c i t a t i o n s e S o l i c it a t i o n o f no n -government grants

    b mail s o l i c i t a t i o n s f S o l i c i t a t i o n o f government grants

    c Phone s o l i c i t a t i o n s g S p e c i a l f u n d r a i s i n g events

    d I n - p e r s o n s o l i c i t a t i o n s

    2 a D i d t h e o r g an i z at i o n have a w r i t t e n o r o r a l agreement w i t h any i n d i v i d u a l i n c l u d i n g o f f i c e r s , d i r e c t o r s t r u s t e e s o r

    k ey employees l i s t e d i n Form 99 0 P a r t V I I) o r e n t i t y i n connection w i t h p r o f e s s i o na l f u n d r a i si n g s e r v i c e s ? Ye s N ob I f Y es , l i s t t he t en h i gh e s t p a id i n d i v i d u a l s o r e n t i t i e s f u n d r a i s e r s ) pursuant t o agreements u nd er w h i c h t h e f u n d r a i s er i s t o b e

    compensated at l e a s t 5 00 0 by t h e o r g a n i z a t i o n Fo rm 990-EZ f i l e r sa r e n o t r e q u ir e d t o complete t h i s t a b l e .

    ) Name o f i n d i v i d u a l

    o r e n t i t y (fundraiser )i i ) A c t i v i ty

    i i D i dfndr

    v

    a i

    o

    s

    e rh a v e c u s t o t l y

    o n oc

    o r

    u

    oo n t r i b u t i o n s

    i v G r o s s receipts

    f r o m a c t i v i t yt

    o

    v ) Amount paidne

    f u n d r a i s e rr

    I nc o l d b y )

    i )i s t e d

    r e t a i v i Amount paid

    t o o r r e t a i n e d b y )orgamza t lon

    Ye s N o

    T o t a l

    3 L i s t a l l states i n w h i c h th e organizat ion i s r egi s te r ed o r licensed to s o l i c i t funds o r h as b e e n n o t i f i e d i t i s exempt f r o m r e g i s t r a t i o n o r l i c e n s i n g .

    LHA Fo r Privacy Ac t a nd P a pe r wo r k Reduction A c t N ot ic e se e th e I n s t r u c t i o n s f o r F o r m 9 9 0 . Schedule G ( F o r m o r 9 9 0 - E Z ) 2 8

    832 81 1 2 - 1 8 - 0 8

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    KENT COUNTY SOCIETY FOR THE PREVENTIONS c h e d u l e G F or m 9 90 o r 99 0 - E Z ) 2008 OF CRUELTY TO ANIMALS INC 51 6018851 Page 2

    P ar t 1 1 F un d ra is ing E vents C o m p l e t e i f t h e o r g a n i z a t i o n answered Ye s t o Form 9 9 0 , P a r t I V ,l i n e1 8 o r r e p o r t e d more t h a n 15 ,000on Form 9 90 E Z , l i n e6a L i s t e v e n t s w i t h gross r e c e i p t s g r e a t e r t h a n 5,000

    a Ev e n t Ev e n t 4 2 c Ot h e r Ev e n t s( d ) T o t a l E v e n t s

    ILENT (Add c o l a ) t h roughFURRY SCURR INNER AUCTI 4 c o l . c

    m _-_. ._ _ ^_.... . . .^r. - , ^ . . . . . . . . . . . . . . . . . .

    7C

    1 G r o s sr e c e i p t s 1 0 , 9 8 5 . 1 0 , 7 4 1 . 8 , 6 8 8 . 3 0 , 4 1 4 .

    2 Less C h a r it a b le c o n t r i bu t i o n s

    3 Gross revenue l i n e1 minus l i n e2 ) 1 0 , 9 8 5 . 1 0 , 7 4 1 . 8 , 6 8 8 . 3 0 , 4 1 4 .

    4 Cash prizes

    5 Non-cash p r i z e s

    c

    w 6 R e n t / f a c i l i t y c o s t s

    t5

    T 7 Other d i r e c t expenses 4 , 0 2 6 . 4 , 4 5 7 . 8 , 4 8 3 .

    8 D i r e c t e x p e n s e s u m m a r y A d d l i n e s 4 t hr ou gh 7 i n c o l u m n d 8 483.)

    9 N e t i n c o m e summa r y Combine l i n e s 3 a n d 8 i n c o l u m n d 21 931a r t I I I aming . C o m p l e t e i f t he o rgan iza tion a n s w e r e d Yes t o orm 990, Part I V , l i n e 1 9 , or r epo r t ed more than

    15 ,000 on Form 9 9 0 - E Z ,l i n e6 a

    a , a Bingo ( b ) P u l lt a b s / I n s t a n t c Other gaming

    d To t a l gaming (AddCb i n g o / p r o g r e s s i v eb i n g o c o l a through c o l . c

    m

    1 Gross revenue

    ,a

    2 Cash prizes

    a 3 Non-cash p r i z e sw;2 4 R e n t / f a c i l t y cos t s

    0

    5 Other d i r e c t e x p e n s e s

    Y e s L_J Y e s Ye s

    6 Vo l u n t e e r l a b o r o N o o

    7 Direct e x p e ns e s u m m a ry . Add l i n e s 2 t h rough 5 i n c o l u m n d )

    8 N e t g a m i n g i n c o m e summa r y Combine l i n e s 1 a n d 7 i n c o l u m n d 1 1 1 0 .

    Ye s o

    9 E n t e r t h e s t a t e ( s ) i n which t h e o r g a n iz a t i o n operates gaming a c t i v i t i e s

    a I s t h e o r g an i za t io n l i c e n s e d t o operategaming

    a c t i v i t i e si n each

    o ft h e s e s t a t e s 9a

    b I f N o , Explain

    1 0 a Were an y o f th e organization's g a m i n g l icenses r evoked , suspended or t e rmina t ed d u ri ng t h e ta x yea r? 1 0 a

    b I f Ye s , E x p l a i n

    1 1 D o e s t h e o r g a n i z a t i o n o p e r a t e gaming a c t i v i t i e s w i t h nonmembers '?

    1 2 I s t h e o r g a n i z a t i o n a g r an to r , b e n e f i c i a r y o r t r u s t e e o f a t r u s t o r a m e m b e r o f a p a r t n e r s h i p o r o t h e r e n t i t y formed t o

    dminister charitable g a m i n g ? 1 2

    S chedu l e G (Form 9 9 0 o r 99 0 - E Z ) 2008

    832082 03-18-09

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    SCHEDULE 0 F o r m 9 9 0

    Department of the TreasuryI n t e r n a l R e v enue Service

    Name o f t h e o r g a n i z a t i o n

    Supplemental Information to Form 990 Attach to Form 990. To be completed by organizations to prov ide

    additional information fo r responses t o s pe c if i c ques t ions f o r th eForm 99 o r to provide an y additional information.

    KENT COUNTY SOCIETY FOR THE PREVENTIONOF CRUELTY TO ANIMALS INC

    O No 1545-0047

    2008

    Employer i d e n t i f i c a t i o n number

    51-6018851

    FORM 9 9 0 , PART I I I , 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 : ARLEY COOPER HUSBAND, BOARD) AND

    ELESTINE COOPER WIFE, BOARD). FRANK NEWTON HUSBAND, TREASURER) AND MAVIS

    NEWTON WIFE, BOARD).

    FORM 990, PART VI, SECTION A, LINE 10: 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 EXECUTIVE

    DIRECTOR FOR A DETAILED REVIEW. ANY COMMENTS OR QUESTIONS ARE RETURNED TO

    THE PREPARER, ADDRESSED, AND A FINAL DOCUMENT IS SENT TO THE ORGANIZATION

    F