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Charity Review

Issued: September 2011 Expires: September 2013

American Society for the Prevention of Cruelty to Animals

Accredited Charity

Meets Standards

212-876-7700 424 East 92nd Street
New York, NY 10128 www.aspca.org

Standards Legend

Meets Standards

Standards
Not Met

Did Not Disclose

Review in Progress

Unable to Verify

Standards for Charity Accountability

Governance

Board Oversight
Board Size
Board Meetings
Board Compensation
Conflict of Interest

Measuring Effectiveness

Effectiveness Policy
Effectiveness Report

Finances

Program Expenses
Fund Raising Expenses
Accumulating Funds
Audit Report
Detailed Expense Breakdown
Accurate Expense Reporting
Budget Plan

Fund Raising & Info

Truthful Materials
Annual Report
Website Disclosures
Donor Privacy
Cause Marketing Disclosures
Complaints

American Society for the Prevention of Cruelty to Animals (ASPCA) meets the 20 Standards for Charity Accountability.

Complaints

Number of complaints processed by the BBB in the last 36 months: 14

Mailing List Removal

The organization addressed the complaint issue brought to its attention: 3

The organization did not address the complaint issue brought to its attention: 0

(These complaints involve individuals seeking to have their names and addresses removed from the organization's mailing list.)

Call List Removal

The organization addressed the complaint issue brought to its attention: 3

The organization did not address the complaint issue brought to its attention: 0

(These complaints involve individuals seeking to have their telephone numbers removed from the organization's call list.)

Refund Requests

The organization addressed the complaint issue brought to its attention: 6

The organization did not address the complaint issue brought to its attention: 0

(These complaints involve individuals who are seeking refunds as a result of allegedly unauthorized monthly withdrawals from their bank accounts.)

Consultation Fee Refund

The organization addressed the complaint issue brought to its attention: 1

The organization did not address the complaint issue brought to its attention: 0

(These complaint involves an individual requesting a refund for his/her credit card allegedly being wrongfully charged.)

Problem Accessing Service

The organization addressed the complaint issue brought to its attention: 1

The organization did not address the complaint issue brought to its attention: 0

(These complaint involves an individual who had problems accessing ASPCA's Mobile Spay/Neuter Clinic service and was charged a fee for the service the individual assumed to be free.)

Year, State Incorporated: 1866, New York

Also Known As: ASPCA

Affiliates: None

Stated Purpose: "to provide effective means for the prevention of cruelty to animals throughout the United States."

During 2010, the ASPCA launched the new ASPCA Field Investigations and Response (FIR) Team. The organization reports that this team comprises of a group of responders that participated in 27 separate raids and rescues, as well as more than 120 investigations and consultations, assisting thousands of animal victims of cruelty and disasters. The FIR Team works in remote locations where communities have trouble absorbing the hundreds of animals displaced by disaster, many whom have medical and behavioral needs. To help address this problem, in 2010, the ASPCA created a Shelter Response Partner program, which establishes relationships with shelters and rescue groups across the country that are willing to take in animals for rehabilitation and eventual adoption. According to ASPCA, it has about 90 partnerships that helped it to assist more than 13,000 animals in 2010. ASPCA also reports that in 2010, its Humane Law Enforcement (HLE) agents assisted 394 at-risk animals and responded to nearly 35,297 calls and 6,750 emails from the public. The organization also reports that it addressed 350 instances of animal cruelty, initiated more than 3,700 cruelty investigations, and made 54 arrests. ASPCA’s HLE department also formed the Cruelty Intervention Advocacy (CIA) program to collaborate with various New York City agencies to help hoarders and their animals by providing education, grants for medical care and spay/neuter services. Furthermore, ASPCA operates other programs such its Adoption Center, Bergh Memorial Animal Hospital, Mobile Spay/Neuter Clinic, and an Animal Poison Control Center. Some ($16,110,621 or 20%) of ASPCA's program activities are carried out in conjunction with fund raising appeals.

For the year ended December 31, 2010, ASPCA's program expenses were:


Communications	28,941,215
Animal health services	26,675,363
Community outreach	15,136,052
Anti-cruelty programs	10,787,891
Grants and sponsorships	7,316,913
Total Program Expenses:	$88,857,434

Chief Executive : Edwin J. Sayres, President

Compensation*:

$510,464

Chair of the Board: Mary Jo White
Chair's Profession / Business Affiliation: Attorney

Board Size: 23

Paid Staff Size: 602

*2009 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Method(s) Used:

Direct mail, telemarketing, special events, print advertisements, television, grant proposals, Internet appeals, door to door, planned giving, cause-related marketing, membership appeals, and face to face.

Fund raising costs were 5% of related contributions. (Related contributions, which totaled $102,809,892 are donations received as a result of fund raising activities.)

ASPCA incurred joint costs of $38,383,4734 for informational materials and activities that included fund raising materials. Of those costs, $19,922,724 was allocated to program expenses, $18,436,542 was allocated to fund raising expenses, and $24,468 was allocated to administrative expenses.

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on ASPCA's audited financial statements for the year ended December 31, 2010.

Source of Funds
Contributions, grants and memberships	97,379,953
Animal health service fees	13,500,750
Bequests and trust income	11,683,635
Investment return	11,004,815
Royalties and licenses	2,808,986
Federated campaigns	2,796,948
Other revenues	1,450,274
Special events, net	765,474
Total Income	$141,390,835

chart

Uses of Funds as a % of Total Expenses

Programs: 74% Fund Raising: 22% Administrative: 4%

Total income		$141,390,835
Program expenses		$88,857,434
Fund raising expenses		25,777,210
Administrative expenses		5,221,402

Total expenses		$119,856,046
Income in Excess of Expenses		21,534,789
Beginning net assets		166,658,168
Other Changes in Net Assets		(168,555)
Ending net assets		188,024,402
Total liabilities		21,539,710
Total assets		$209,564,112

Note: In the above financial summary, "other changes in net assets" represents unrealized gains on beneficial interests in trusts held by others ($746,723) and pension related changes other than net periodic pension cost (-$915,278).

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the Council of Better Business Bureaus, Inc.

This report is not to be used for fund raising or promotional purposes.

Standards Legend

Meets Standards
Standards Not Met
Did Not Disclose
Review in Progress
Unable to Verify

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Advice for Giving

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Standard 1: Oversight of Operations and Staff

Description:

Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

The organization meets this standard.

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Standard 2: Number of Board Members

Description:

Soliciting organizations shall have a board of directors with a minimum of five voting members.

The organization meets this standard.

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Standard 3: Frequency and Attendance of Board Meetings

Description:

An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

The organization meets this standard.

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Standard 4: Compensated Board Members

Description:

Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

The organization meets this standard.

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Standard 5: Conflict of Interest

Description:

No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

The organization meets this standard.

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Standard 6: Board Policy on Effectiveness

Description:

Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

The organization meets this standard.

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Standard 7: Board Approval of Written Report on Effectiveness

Description:

Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

The organization meets this standard.

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Standard 8: Program Service Expense Ratio

Description:

Spend at least 65% of its total expenses on program activities.

The organization meets this standard.

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Standard 9: Fund Raising Expense Ratio

Description:

Spending should be no more than 35% of related contributions on fund raising. Related contributions include donations, legacies, and other gifts received as a result of fund raising efforts.

The organization meets this standard.

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Standard 10: Ending Net Assets

Description:

Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

The organization meets this standard.

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Standard 11: Financial Statements

Description:

Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $500,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $500,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

The organization meets this standard.

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Standard 12: Detailed Functional Breakdown of Expenses

Description:

Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

The organization meets this standard.

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Standard 13: Accuracy of Expenses in Financial Statements

Description:

Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.

The organization meets this standard.

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Standard 14: Budget

Description:

Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

The organization meets this standard.

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Standard 15: Misleading Appeals

Description:

Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

The organization meets this standard.

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Standard 16: Annual Report

Description:

Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

The organization meets this standard.

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Standard 17: Web Site Disclosures

Description:

Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

The organization meets this standard.

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Standard 18: Privacy for Written Appeals & Internet Privacy

Description:

Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

The organization meets this standard.

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Standard 19: Cause Related Marketing

Description:

Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

The organization meets this standard.

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Standard 20: Complaints

Description:

Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fund raising practices, privacy policy violations and/or other issues.

The organization meets this standard.