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Kent County SPCA/First State Animal Center's IRS Form 990 for fiscal year 2011. Last form 990 on file as of September 7, 2014.From Charity Navigator:"Why isn't this organization rated?This organization is not eligible to be rated by Charity Navigator because, as a service for individual givers, we only rate organizations that depend on support from individual contributors and foundations. Organizations such as this, that get most of their revenue from the government or from program services, are therefore not eligible to be rated."
Citation preview
Return of Organization Exempt From Income TaxOMB No 1545-0047
Form 990 Under section 501 (c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung 2011Deptutment of the TreasuryInternal Revenue Service
benefit trust or private foundation)
► The organization may have to use a copy of this return to satisfy state reporting requirements.Opemto Public,,
Inspection
Qcha nge Doing Business As 51-6018851=r
Initialeturn Number and street ( or P.O . box if mail is not delivered to street address ) Room/suite E Telephone number
eedin- 32 SHELTER CIRCLE 302- 698-3006=rreAmen ded City or town , state or country , and ZIP + 4 G Grossrecei p is $ 3,5 53,013:=cool"a- CAMDEN , DE 19934 H(a) Is this a group return
pendingF Name and address of principal officer :FRANK NEWTON for affiliates? =Yes ® No
32 SHELTER CIRCLE, CAMDEN , DE 19934 H(b) Are all affiliates included ? =Yes =No
I Tax-exempt status : X 501(c)(3 ) 501(c (( ) 1 ( insert no. ) 4947 ( a)(1) or 527 If "No," attach a list. (see instructions)
J Website : ► WWW. KENTCOUNTYSPCA . ORG H(c) Group exemption number ►
A For the 2011 calendar year , or tax year beginning OCT 1, 2011 and ending SEP 30, 2012
B Check if C Name of organization D Employer identification numberapplicable
KENT COUNTY SOCIETY FOR THE PREVENTIONDchange OF CRUELTY TO ANIMALS, INC. (SPCA)
K Form of organization : L 1 Corporation U Trust U Association U Other ► I L Year of formation : 19 5 91 M State of leoal domicile: DE
mare
0N
C^o
CLWCn
W
co
1 Briefly describe the organization's mission or most significant activities: THE PREVENTION OF CRUELTY TOANIMALS
E 2 Check this box ► if the organization discontinued its operations or disposed of more than 25% of its net assets.
0 3 Number of voting members of the governing body (Part VI, line 1 a) 3 19
Cdoil 4 Number of independent voting members of the governing body (Part VI, line 1 b) 4 19
5 Total number of individuals employed in calendar year 2011 (Part V, line 2a) 5 129
6 Total number of volunteers (estimate if necessary) 6 150
Q7 a Total unrelated business revenue from Part VIII, column (C), line 12 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 7b 0
Prior Year Current Year
0) 8 Contributions and grants (Part VIII, line 1h) 2,993,444. 368,780.9 Program service revenue (Part VIII, line 2g) 392,552. 3, 045,225.
o 10 Investment Inc me (P -Itt-colem Ines 3, 4, and 7d) 650. <39 , 871 .r
11 Other revenue (Part V I Qou0EA)11f e^ 5) 6d, 8c 9c, 10c, and 11 e) 183,004. 113,172.r' '' 3 569 650 3 487 30612 Total revenue ad Imes 8 tf1 a. m ist a uar Part VIII, column (A) , line 12) , , . , , .
13 Grants and si amoo^ pa}d (Part I X, colurrjr^' (A), lines 1-3) 0. 0j ft
14 Benefits paid
r
for mmers (Par2FX1colu1mr^i(A), line 4) 0 • 0
H
m
15 Salaries, othe satiom,.empee benefr s((Part IX, column (A), lines 5-10) 2,426,647. 2,103,561.
16a Professional ndr si 'e97L1rtgIX,,co Iumn (A) , line 11e) 0. 0 .
W
y 1
b Total fundraising a ses.(P-a4.IXZcolUn (D), line 25) 1111110- 62,650.
17 Other expenses (Part IX, column (A), lines a=11 d, 11f-24e) 1, 597, 240. 1,446 , 638.18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) 4,023,887. 3,550,199.19 Revenue less expenses . Subtract line 18 from line 12 <454, 237. > <6 2,893.
Beginning of Current Year End of Year
20 Total assets (Part X, line 16) 3,103,110. 2,856,278.21 Total liabilities (Part X, line 26) 923,387. 739,448.
7,2 22 Net assets or fund balances. Subtract line 21 from line 20 2,179,723. 2, 116,830._Pa rt II Signature BlockUnder penalties of perjury , I declare that I have examined this return, including accompanying schedules and statements , and to the best of my knowledge and belief, it is
true, correct , and complete . D lar io er (ope r than officer ) is based on all information of which preparer has any knowledge.
S /3Sign / ^9 ure o o ff ice r
Here NEWTON , TREASURERype or prin t name an d tit l e
Print/Type preparer ' s name Preparers signPaid MICHAEL J. EASTON ICHAELPreparer Firm's name HORTY & HORTY , P • AA.Use Only Firm's address 503 CARR ROAD, SUITE 12
WILMINGTON, DE 19809
132001 01-23-12 LHA For Paperwork Reduction Act Notice , see the
KENT COUNTY SOCIETY FOR THE PREVENTION
Form 990 (2011) OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 PaPI art;m I Statement of Program Service Accomplishments
Check If Schedule 0 contains a response to any question in this Part III
T Briefly describe the organization 's mission:
OUR MISSION IS 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 IS
2
3
4
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? 0Yes ® No
If "Yes," describe these new services on Schedule 0.
Did the organization cease conducting, or make significant changes in how it conducts, any program services? Yes ® No
If "Yes,' describe these changes on Schedule 0.
Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses.
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to
others, the total expenses, and revenue, if any , for each prog ram service reported.
4a (code ) (Expenses $ 2 5 6 , 5 9 0 . Including grants of $ ) (Revenue $
SPAY AND NEUTERING PROGRAMS TO PREVENT PET OVERPOPULATION60,541.
4b (code ) ( Expenses $ 2 , 9 8 0 , 5 4 8 . Including grants of $ ) ( Revenue $
ANIMAL CONTROL, RESCUE, CARE, TREATMENT, AND SHELTER2,831,695. )
4c (code ) (Expenses $ 66 , 54 6. including grants of $ ) (Revenue $
EDUCATION PROGRAMS AND WELLNESS CLINICS152,989. )
4d Other program services (Describe in Schedule 0.)
(Expenses $ Including grants of $ ) (Revenue $
4e Total Droaram service expenses ► 3,303,684.
Form 990 (2011)13200202-09-12
KENT COUNTY SOCIETY FOR THE PREVENTIONOF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Page3
'1 Is the organization described in section 501 (c)(3) or 4947(a)(1) (other than a private foundation)?
If "Yes," complete Schedule A
2 Is the organization required to complete Schedule B, Schedule of Contributors?
3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for
public office? If "Yes, " complete Schedule C, Part
4 Section 501 (c)(3) organizations . Did the organizat
I
ion engage in lobbying activities, or have a section 501(h) election in effect
during the tax year? If "Yes, " complete Schedule C, Part 11
5 Is the organization a section 501 (c)(4), 501 (c)(5), or 501 (c)(6) organization that receives membership dues, assessments, or
similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part 111
6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to
provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I
7 Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes, " complete Schedule D, Part II
8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes, " complete
Schedule D, Part Ill
9 Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide
credit counseling, debt management, credit repair, or debt negotiation services? If "Yes, " complete Schedule D, Part IV
10 Did the organization, directly or through a related organization, hold assets in temporanly restricted endowments, permanent
endowments, or quasi-endowments? If "Yes, " complete Schedule D, Part V
11 If the organization's answer to any of the following questions is "Yes,' then complete Schedule D, Parts VI, VII, VIII, IX, or X
as applicable.
a Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete Schedule D,
Part VI
b Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total
assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII
c Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its total
assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII
d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in
Part X, line 16? If "Yes," complete Schedule D, Part IX
e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes, " complete Schedule D, Part X
f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses
the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes, " complete Schedule D, Part X
12a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes, " complete
Schedule D, Parts X1, X11, and X111
b Was the organization included in consolidated, independent audited financial statements for the tax year?
If "Yes,' and if the organization answered "No" to line 12a, then completing Schedule D, Parts Xl, X/l, and XIII is optional
13 Is the organization a school described in section 170(b)(1)(A)(u)? If "Yes," complete Schedule E
14a Did the organization maintain an office, employees, or agents outside of the United States?
b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business,
investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000
or more? If "Yes,' complete Schedule F, Parts 1 and IV
15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization
or entity located outside the United States? If "Yes," complete Schedule F, Parts II and IV
16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals
located outside the United States? If "Yes,' complete Schedule F, Parts III and IV
17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX,
column (A), lines 6 and 11 e? If "Yes," complete Schedule G, Part 1
18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines
1 c and 8a? If 'Yes," complete Schedule G, Part /I
19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a" If "Yes,"
complete Schedule G, Part Ill
20a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H
b If "Yes" to line 20a. did the oraanization attach a coov of its audited financial statements to this return?
1 X2 X
3 X
4 X
5 X
6 X
7 X
R X
9 X
10 X
11a X
11b X
11c X
11d X
11e X
11f X
12a X
12b X
13 X
14a X
14b X
15 X
16 X
17 X
18 X
19 X
20a X
20b
Form 990 (2011)
13200301-23-12
KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 2011 OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Page 4Part ;IV Checklist of Required Schedules (continued)
Yes No
21 Did the organization report more than $5,000 of grants and other assistance to any government or organization in the
United States on Part IX, column (A), line 1? If "Yes, " complete Schedule I, Parts l and 11 21 X
22 Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX,
column (A), line 2? If "Yes, " complete Schedule I, Parts l and 111 22 X
23 Did the organization answer 'Yes' to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current
and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes, " complete
Schedule J 23 X
24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the
last day of the year, that was issued after December 31, 2002? If "Yes, " answer lines 24b through 24d and complete
Schedule K. If "No", go to line 25 24a X
b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b
c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease
any tax-exempt bonds? 24c
d Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? 24d
25a Section 501(c )(3) and 501 (c)(4) organizations . Did the organization engage in an excess benefit transaction with a
disqualified person during the year? If "Yes, " complete Schedule L, Part I 25a X
b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and
that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes, " complete
Schedule L, Part I 25b X
26 Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified
person outstanding as of the end of the organization's tax year? If "Yes," complete Schedule L, Part 11 26 X
27 Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial
contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member
of any of these persons? If "Yes," complete Schedule L, Part l/l 27 X
28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV
instructions for applicable filing thresholds, conditions, and exceptions):
a A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV 28a X
b A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV 28b X
c An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer,
director, trustee, or direct or indirect owner? If "Yes,' complete Schedule L, Part IV 28c X
29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M 29 X
30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation
contributions? If "Yes," complete Schedule M 30 X
31 Did the organization liquidate, terminate, or dissolve and cease operations?
If "Yes," complete Schedule N, Part 1 31 X
32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?lf "Yes," complete
Schedule N, Part 11 32 X
33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations
sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part 1 33 X
34 Was the organization related to any tax-exempt or taxable entity?
If "Yes," complete Schedule R, Parts Il, lll, IV, and V, line 1 34 X
35a Did the organization have a controlled entity within the meaning of section 512(b)(13)? 35a X
b Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of
section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 35b X
36 Section 501(c)(3) organizations . Did the organization make any transfers to an exempt non-charitable related organization?
If "Yes,' complete Schedule R, Part V, line 2 36 X
37 Did the organization conduct more than 5% of its activities through an entity that is not a related organization
and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI 37 X
38 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11 and 19?
Note. All Form 990 filers are required to complete Schedule 0 38 X
Form 990 (2011)
13200401-23-12
KENT COUNTY SOCIETY FOR THEOF CRUELTY TO ANIMALS. INC.
Check if Schedule 0 contains a response to any question in this Part V
PREVENTION(SPCA)ince
1a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable la u
b Enter the number of Forms W-2G included in line 1 a. Enter -0- if not applicable 1b ^
c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming
(gambling) winnings to prize winners?
2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements,
filed for the calendar year ending with or within the year covered by this return 2a 12S
b If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines la and 2a is greater than 250, you may be required to a-file (see instructions)
3a Did the organization have unrelated business gross income of $1,000 or more during the year?
b If 'Yes,' has it filed a Form 990-T for this year? If "No, " provide an explanation in Schedule 0
4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a
financial account in a foreign country (such as a bank account, securities account, or other financial account)?
b If "Yes," enter the name of the foreign country: ►See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?
b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
c If 'Yes,' to line 5a or 5b, did the organization file Form 8886-T?
6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit
any contributions that were not tax deductible
b If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts
were not tax deductible?
7 Organizations that may receive deductible contributions under section 170(c).
a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?
b If "Yes," did the organization notify the donor of the value of the goods or services provided?
c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required
to file Form 8282?
d If 'Yes,' indicate the number of Forms 8282 filed during the year 17d
e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?
g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?
h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?
8 Sponsoring organizations maintaining donor advised funds and section 509(a )( 3) supporting organizations . Did the supporting
organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
9 Sponsoring organizations maintaining donor advised funds.
a Did the organization make any taxable distributions under section 4966?
b Did the organization make a distribution to a donor, donor advisor, or related person?
10 Section 501(c)(7) organizations. Enter
a Initiation fees and capital contributions included on Part VIII, line 12 10a
b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities 10b
11 Section 501(c)( 12) organizations. Enter
a Gross income from members or shareholders 11a
b Gross income from other sources (Do not net amounts due or paid to other sources against
amounts due or received from them.) 11b
12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
b If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year 112b
13 Section 501(c)(29) qualified nonprofit health insurance issuers.
a Is the organization licensed to issue qualified health plans in more than one state?
Note . See the instructions for additional information the organization must report on Schedule O.
b Enter the amount of reserves the organization is required to maintain by the states in which the
organization is licensed to issue qualified health plans 13b
c Enter the amount of reserves on hand 13c
14a Did the organization receive any payments for indoor tanning services during the tax year?
b If 'Yes.' has it filed a Form 720 to report these oavments? If 'No,' provide an explanation in Schedule 0
EDYes No
IN:i
2b X. ._ ,
3a X
3b
4a X
5aX
5b X
5c
6a X
6b
7a X
7b
7c X
7e X
7f X
7
7h
9a
9b
13a
Form 990 (2011)
51-6018851 Pages
13200501-23-12
KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 2011 OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Page 6Part.Vl Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response
to line 8a , 8b, or 1Ob below, describe the circumstances, processes, or changes in Schedule 0 See instructions.
Check if Schedule 0 contains a response to any question in this Part VI
Section A. Governing Body and ManagementYes No
la Enter the number of voting members of the governing body at the end of the tax year la 19 , :. ,.If there are material differences in voting rights among members of the governing body, or if the governing
body delegated broad authority to an executive committee or similar committee, explain in Schedule 0.
b Enter the number of voting members included in line 1 a, above, who are independent lb 19
2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other -, , ;
officer, director, trustee, or key employee? 2 X
3 Did the organization delegate control over management duties customarily performed by or under the direct supervision
of officers, directors, or trustees, or key employees to a management company or other person? 3 X
4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? 4 X
5 Did the organization become aware during the year of a significant diversion of the organization's assets? 5 X
6 Did the organization have members or stockholders'? 6 X
7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or
more members of the governing body? 7a X
b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or
persons other than the governing body? 7b X
8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a The governing body? as X
b Each committee with authority to act on behalf of the governing body? 8b X
9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the
organization's mailing address? If "Yes," provide the names and addresses in Schedule 0 9 X
Section B. Policies (This Section B requests in formation about policies not required by the Internal Revenue Code)
Yes No
10a Did the organization have local chapters, branches , or affiliates? 10a X
b If 'Yes," did the organization have written policies and procedures governing the activities of such chapters , affiliates,
and branches to ensure their operations are consistent with the organization 's exempt purposes? 10b
1la Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? 11a X
b Describe in Schedule 0 the process , if any, used by the organization to review this Form 990.
12a Did the organization have a written conflict of interest policy? If "No," go to line 13 12a X
b Were officers , directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? 12b X
c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe
in Schedule 0 how this was done 12c X
13 Did the organization have a written whistleblower policy? 13 X
14 Did the organization have a wntten document retention and destruction policy? 14 X
15 Did the process for determining compensation of the following persons include a review and approval by independent
persons , comparability data , and contemporaneous substantiation of the deliberation and decision?
a The organization 's CEO, Executive Director , or top management official 15a X
b Other officers or key employees of the organization 15b X
If "Yes ' to line 15a or 15b, describe the process in Schedule 0 (see instructions ) v r
16a Did the organization invest in , contribute assets to , or participate in a joint venture or similar arrangement with a
taxable entity during the year? 16a X
b If "Yes ," did the organization follow a written policy or procedure requiring the organization to evaluate its participation ,j
in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's
exempt status with respect to such arran gements? 16b
Section C. Disclosure17 List the states with which a copy of this Form 990 is required to be filed 'DE
18 Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990 -T (Section 501 (c)(3)s only) available
for public inspection . Indicate how you made these available . Check all that apply.
Own website 0 Another's website 0 Upon request
19 Describe in Schedule 0 whether (and if so, how), the organization made its governing documents , conflict of interest policy, and financial
statements available to the public during the tax year.
20 State the name , physical address , and telephone number of the person who possesses the books and records of the organization:FRANK NEWTON - 302-698-300632 SHELTER CIRCLE, CAMDEN, DE 19934
01-23-12 Form 990 (2011)
KENT COUNTY SOCIETY FOR THE PREVENTIONOF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851
,rawill compensation OT officers , uirectors , f rustees , Key tmployees, rtlgnest iompensaieuEmployees , and Independent ContractorsCheck if Schedule 0 contains a response to any question in this Part VII
Section A. Officers, Directors , Trustees , Key Employees , and Highest Compensated Employees
la Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization ' s tax year.
• List all of the organization's current officers , directors, trustees (whether individuals or organizations ), regardless of amount of compensation.Enter -0 - in columns (D), (E), and (F) if no compensation was paid.
• List all of the organization ' s current key employees , if any. See instructions for definition of 'key employee.'• List the organization's five current highest compensated employees ( other than an officer, director, trustee , or key employee ) who received reportable
compensation ( Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC ) of more than $100 , 000 from the organization and any related organizations.
• List all of the organization 's former officers , key employees , and highest compensated employees who received more than $100,000 of
reportable compensation from the organization and any related organizations.• List all of the organization 's former directors or trustees that received , in the capacity as a former director or trustee of the organization,
more than $10,000 of reportable compensation from the organization and any related organizations.
List persons in the following order : individual trustees or directors ; institutional trustees ; officers; key employees ; highest compensated employees;and former such persons.
F-1 Check this hnx if neither the oraanization nor any related organization compensated any current officer . director, or trustee.
(A) (B) (C) (D ) (E) (F)
Name and Title Average Position Reportable Reportable Estimated
hours per(do not check more than onebox , unless person is both an compensation compensation amount of
weekofficer and a director/trustee )
from from related other
(describe = the organizations compensation
hours for a organization (W-2/1099-MISC) from the
related (W-2/1099-MISC) organization
organizations n and related
in Schedule t organizations
0) t+.S2
o sEE
(1) BAURYS, SCOTT
BOARD MEMBER 0.00 X 0. 0. 0.
(2) BURLESON, BETH
BOARD MEMBER 0.00 X 0. 0. 0.
(3) COOPER, ELESTINE
BOARD MEMBER 0.00 X 0. 0. 0.
(4) CRAFT, KAREN
BOARD MEMBER 0.00 X 0. 0. 0.
(5) HAMILTON, BETTY MAY
BOARD MEMBER 0.00 X 0. 0. 0
(6) HARRINGTON, MELISSA
BOARD MEMBER 0.00 X 0. 0. 0.
(7) KAPLAN, DEBI
BOARD MEMBER 0.00 X 0. 0. 0
(8) LOFTHOUSE, LYNN
BOARD MEMBER 0.00 X 0. 0. 0
(9) MACNEIL, JULIE
BOARD MEMBER 0.00 X 0. 0. 0
(10) MEYERS, CONNIE
BOARD MEMBER 0.00 X 0. 0. 0.
(11) NEWTON, MAVIS
BOARD MEMBER 0.00 X 0. 0. 0.
(12) PRYOR, RICKY
BOARD MEMBER 0.00 X 0. 0. 0
(13) RICHARDSON, ROSEMARY
BOARD MEMBER 0.00 X 0. 0. 0
(14) TAYLOR, MARILYN
BOARD MEMBER 0.00 X 0. 0. 0
(15) TILLMAN, GRETCHEN
BOARD MEMBER 0.00 X 0. 0. 0
(16) MOORE, ALEX
PRESIDENT 0.00 X 0. 0. 0.
(17) NEWTON, FRANK
SECRETARY , TRESURER 0.00 0. 0. 0.
132007 01-23-12 Form 990 (2011)
KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 2011 OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Page 8Part'VII Section A. Officerc _ Directors- Trustees - Key Fmnlnveac and Highest Comnensated Fmnlnvees ('continued)
(A)
Name and title
(B)
Averageperhours
week
(C)
Position(do not check more than onebox, unless person is both anofficer and a director/trustee )
(D)
Reportablecompensation
from
(E)
Reportablecompensationfrom related
(F)
Estimatedamount of
other(describehours forrelated
organizationsin Schedule
Q)
-zr,19'2Z
a
=
2 9
tE
NV1
o
gE E
theorganization
(W-2/1099-MISC)
organizations(W-2/1099-MISC)
compensationfrom the
organizationand related
organizations
(18) SCHWARTZ, STEVEN
VICE PRESIDENT 0.00 X 0. 0. 0.
(19) GOLDTHWAITE, MURREY
EXECUTIVE DIRECTOR 40.00 67 ,982. 0. 0(20) USILTON, J KEVIN
EXECUTIVE DIRECTOR 4 0. 0 0
-
0. 0. 0.
lb Sub-total ► 67,982 . 0. 0.c Total from continuation sheets to Part VII, Section A ► 0 • 0 •
10
d Total (add lines lb and 1c ► 67,982. 0. 0
2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable
compensation from the organization 1111. 0
Yes No
3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on
line 1 a? If "Yes, " complete Schedule J for such individual 3 X «
4 For any individual listed on line la, is the sum of reportable compensation and other compensation from the organization
and related organizations greater than $150,000? If "Yes, " complete Schedule J for such individual 4 X
5 Did any person listed on line 1 a receive or accrue compensation from any unrelated organization or individual for services
rendered to the organization? If "Yes, " complete Schedule J for such person 5 X
Section B. Independent Contractors
1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from
the nrnanvatinn Rennrt cmmnonsatinn fnr the raianriar voar anrlinn with nr within the nrnnni7ntinn'c to veer
(A)Name and business address NONE
(B)Description of services
(C)Compensation
2 Total number of independent contractors (including but not limited to those listed above) who received more than
$100 ,000 of compensation from the organization IMP, 0
-
Form 99U (2011)
132008 01-23-12
KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 2011 OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Page 9Part:VIIt; Statement of Revenue
(A) (B) ()Revenue
%Total revenue Related or Unrelated ex fdedi erd
exempt function businessrevenue revenue sections 512,
513, or 514
1 a Federated campaigns is 7,897.
b membership dues lb 28 , 492.
< c Fundraising events 1c,
da d Related organizations 1d
e Government grants (contributions) le'Co
f All other contributions, gifts, grants, and -MM similar amounts not included above if 3 3 2 , 3 91.b0
g Noncash contributions Included In lines la-1f S
C) M h Total. Add lines 1 a-1 f 368 , 780 •
Business Code
2a CONTRACTS - STATE, COU 900099 2453728. 2453728.BOARDING FEES 900099 844180 180 844b ., .,
Mon c ADOPTION FEES 900099 137,8 5• 137,865.mo d RABIES CLINIC 900099 120,092. 120,092.o e SPAYING AND NEUTERING 900099 60,541. 60,541.a f All other program service revenue 9 0 0 0 9 9 92,155. 92,155 .
jo,q Total. Add lines 2a 2f 3045225.3 Investment income (including dividends, interest, and
other similar amounts) ► 76. 76.
4 Income from investment of tax-exempt bond proceeds ►5 Royalties ►
I Real n Personal
6 a Gross rents
b Less: rental expenses
c Rental income or (loss) _ . ,
d Net rental income or (loss) ►
7 a Gross amount from sales of I Securities a Other ,•
assets other than inventory
b Less, cost or other basis
and sales expenses 39,947.'c Gain or (loss) <39947. >
d Net gain or (loss) ► <39,947. 7> < 3 9, 9.48 a Gross income from fundraising events (not := z ;>
including $ of s
a^i contributions reported on line 1 c)- See
Part IV, line 18 a 60, 582.
b Less: direct expenses b 25 , 760.c Net income or (loss) from fundraising events ► 34,822. 34,8 2 2 .
9 a Gross income from gaming activities. See
Part IV, line 19 a
b Less: direct expenses ...c Net income or (loss) from gaming activities ►
10 a Gross sales of inventory, less returns
and allowances a 7 2, 7 5 7.
b Less: cost of goods sold b 0 • „
c Net income or loss from sales of inventory 72,757. 72, 757.
Miscellaneous Revenue Business Code
11a OTHER INCOME 900099 5,593. 5,593.b
cd All other revenue
e Total. Add lines 11a-11d ► 5,595.12 Total revenue. See instructions. ► 3487306. 1 3083628. 0. 34,898.
of2312 Form 990 (2011)
KENT COUNTY SOCIETY FOR THE PREVENTIONOF CRUELTY TO ANIMALS, INC. (SPCA) 51 -6018851
Section $01(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to
complete columns (B), (C), and (D).
_TTFCheck If Schedule 0 contains a response to any auestion in this Part IX
Do not include amounts reported on lines 6b,7b, 8b, 9b, and 10b of Part Vlll
Total expenses Program serviceex enses
Management andeneral expenses
Fundraisingexpenses
1 Grants and other assistance to governments and
organizations in the United States. See Part IV, line 21
2 Grants and other assistance to individuals in
the United States. See Part IV, line 22
3 Grants and other assistance to governments,
organizations, and individuals outside the
United States. See Part IV, lines 15 and 16
4 Benefits paid to or for members •
5 Compensation of current officers, directors,
trustees, and key employees 67,982. 67,982.6 Compensation not included above, to disqualified
persons (as defined under section 4958(f)(1)) and
persons described in section 4958(c)(3)(B)
7 Other salaries and wages 1,734,347. 1,666,657. 45,473. 22,217.8 Pension plan accruals and contributions (include
section 401(k) and section 403(b) employer contributions)
9 Other employee benefits 168,518. 155,833. 10,608. 2,077.10 Payroll taxes 132,714. 122,724. 8,354. 1,636.11 Fees for services (non-employees):
a Management
b Legal 3,640. 3,640.c Accounting 17,435. 17,435.d Lobbying
e Professional fundraising services. See Part IV, line 17
f Investment management fees
g Other
12 Advertising and promotion 5,821. 5,184. 637.13 Office expenses 79,445. 60,086. 19,359.14 Information technology
15 Royalties
16 Occupancy 144,596. 144,596.17 Travel
18 Payments of travel or entertainment expenses
for any federal, state, or local public officials
19 Conferences, conventions, and meetings
20 Interest 27,877. 27,877 .21 Payments to affiliates
22 Depreciation, depletion, and amortization 153,790 . 153,790.23 Insurance 105,650. 97,697. 6,651. 1,302.24 Other expenses. Itemize expenses not covered
above. (List miscellaneous expenses in line 24e. If line24e amount exceeds 10% of line 25, column (A)amount, list line 24e expenses on Schedule 0.)
- -
a OPERATING AND SUPPLIES 481,043. 462,668. 18,375.b HUMANE AGENT AND TRAVEL 214,050. 209,992. 4,058.c BAD DEBT EXPENSE 150,510. 150,510.d IMPROVEMENTS AND UPKEEP 40,250. 39,481. 769.
e All other expenses 22,531 . 2,949. 2,539. 17,043.25 Total functional expenses . Add lines 1 through 24e -3,550,199. 3,303,684. 183,865. 62,650.26 Joint costs . Complete this line only if the organization
reported in column (B) joint costs from a combined
educational campaign and fundraising solicitation.
Check here Pill, El it followin g SOP 98-2 ASC 958-720)
132010 01-23-12 Form 990 (2011)
KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 2011 OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Pa a 11Part X•. Balance Sheet
(A) (B)Beginning of year End of year
1 Cash - non-interest-bearing 1 1 6 ,595. 1 90, 272.
2 Savings and temporary cash investments 2
3 Pledges and grants receivable, net 283,347- 3 212,723.4 Accounts receivable, net 4
5 Receivables from current and former officers, directors, trustees, key
employees, and highest compensated employees. Complete Part II
of Schedule L 5
6 Receivables from other disqualified persons (as defined under section
4958(0(1)), persons described in section 4958(c)(3)(B), and contributing
employers and sponsoring organizations of section 501(c)(9) voluntary
employees' beneficiary organizations (see instructions) 6
U)7 Notes and loans receivable, net 7
8 Inventories for sale or use 18, 230. 8 6,831.
9 Prepaid expenses and deferred charges 3, 302. 9 24,952.10a Land, buildings, and equipment: cost or other
basis. Complete Part VI of Schedule D 10a 3,856,469 . -^' 'b Less: accumulated depreciation 10b 1,430,969. 2,585,636. 1oc 2, 4 i5 5 0 0 .1
11 Investments - publicly traded securities 11
12 Investments - other securities. See Part IV, line 11 96, 000. 12 96,000.13 Investments - program-related. See Part IV, line 11 13
14 Intangible assets 14
15 Other assets. See Part IV, line 11 15
16 Total assets. Add lines 1 throu gh 15 must equal line 34 3,103,110. 16 2, 856,278.17 Accounts payable and accrued expenses 325,001. 17 149,462.18 Grants payable 18
19 Deferred revenue 19
20 Tax-exempt bond liabilities 20
21121 Escrow or custodial account liability. Complete Part IV of Schedule D 21
22 Payables to current and former officers, directors, trustees, key employees,
ca_o highest compensated employees, and disqualified persons. Complete Part II
of Schedule L 22
23 Secured mortgages and notes payable to unrelated third parties 598 ,386. 23 589,986.24 Unsecured notes and loans payable to unrelated third parties 24
25 Other liabilities (including federal income tax, payables to related third
parties, and other liabilities not included on lines 17-24). Complete Part X of
Schedule D 25
26 Total liabilities. Add lines 17 through 25 923,387- 26 739,448.Organizations that follow SFAS 117, check here 10- X and complete -
lines 27 through 29, and lines 33 and 34. -
c 27 Unrestricted net assets 2,104, 723- 27 2, 016,637.to
28 Temporarily restricted net assets 28 25 ,193.co
29 Permanently restricted net assets 75, 000. 29 75, 000.LL Organizations that do not follow SFAS 117, check here 110- and
o complete lines 30 through 34.
u 30 Capital stock or trust principal, or current funds 30
Q 31 Paid-in or capital surplus, or land, building, or equipment fund 31
y 32 Retained earnings, endowment, accumulated income, or other funds 32
Z 33 Total net assets or fund balances 2 , 17 9 , 7 2 3 . 33 2,116,830.34 Total liabilities and net assets/fund balances 3,103, 1 10 . 34 2,856,278.
Form 990 (2011)
132011 01-23-12
SCHEDULE A(Form 990 or 990-EZ)
Dilpartment of the TreasuryInternal Revenue Service
Public Charity Status and Public SupportComplete if the organization is a section 501(c)( 3) organization or a section
4947(a)(1) nonexempt charitable trust.
► Attach to Form 990 or Form 990-EZ. ► See separate instructions.
OMB No 1545-0047
Open to Public z jInspection,:
Name of the organization KENT COUNTY SOCIETY FOR THE PREVENTION Employer identification number
OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851art: Reason for U IC Charity Status (All organizations must complete this part.) See Instructions.
The organization is not a private foundation because it is: (For lines 1 through 11 , check only one box.)
1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2 L A school described in section 170(b)(1)(A)(ii). (Attach Schedule E)
3 A hospital or a cooperative hospital service organization described in section 170( b)(1)(A)(iii).
4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name,
city, and state:
5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
section 170( b)(1)(A)(iv ). (Complete Part II.)
6 A federal, state , or local government or governmental unit described in section 170( b)(1)(A)(v).
7 0 An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in
section 170( b)(1)(A)(vi ). (Complete Part II.)
8 A community trust described in section 170( b)(1)(A)(vi ). (Complete Part II.)
9 An organization that normally receives : ( 1) more than 33 1/3% of its support from contributions, membership fees , and gross receipts from
activities related to its exempt functions - subject to certain exceptions , and (2 ) no more than 33 1/3% of its support from gross investment
income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975.
10 0
11 0
eEl
See section 509(a)(2). (Complete Part III.)
An organization organized and operated exclusively to test for public safety. See section 509(a)(4).
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or
more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that
describes the type of supporting organization and complete lines 11e through 11h.
a El Type I b 0 Type II c 0 Type III - Functionally integrated d0 Type III - Other
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than
foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III
supporting organization, check this box
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (11) and (111) below,
the governing body of the supported organization?
(ii) A family member of a person described in (1) above?
(iii) A 35% controlled entity of a person described in (1) or (11) above?
Provide the following information about the supported organization(s).
Yes No
11 i
11 ii
(!)Name of supported liEIN(iii) Type oforganization
above or IRC section
iv) Is the organizationCo.
governing document?
(v) Did you notify theanization co.
(i) of your support?
(vi) Is the(i)
in theU.S.?
(vii) Amount of
support
(see instructions )) Yes No Yes No Yes No
Total - :.
LHA For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Schedule A (Form 990 or 990-EZ) 2011
13202101-24-12
KENT COUNTY SOCIETY FOR THE PREVENTIONSchedule A (Form 990 or 990-EZ) 2011 OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Page 2LPart II ; Support Schedu le for Organizations escrl a in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization
fails to qualify under the tests listed below, please complete Part III.)
Section A. Public SuaaortCalendar year ( or fiscal year beginning in ) ( a ) 2007 ( b ) 2008 (c) 2009 (d ) 2010 ( e ) 2011 Total
I Gifts, grants, contributions, and
membership fees received. (Do not
include any "unusual grants.') 3,614 812. 3,996,813. 3,023,010. 2,993 444. 429, 362. 14,057 441.
2 Tax revenues levied for the organ-
ization's benefit and either paid to
or expended on its behalf
3 The value of services or facilities
furnished by a governmental unit to
the organization without charge
4 Total. Add lines 1 through 3 3,619 812. 3,996,813. 3,023,010. 2,993,444. 429 ,3 6 2. 14,057,441.
5 The portion of total contributions
by each person (other than a
governmental unit or publicly
supported organization) included ' - - ""
on line 1 that exceeds 2% of the
amount shown on fine 11,
column (f)
6 Public support . Subtract line 5 from line 4 14 057 , 441.
aecnon es . i ozali buppori
Calendar year ( or fiscal year beginning in) ► (a ) 2007 (b ) 2008 (c) 2009 (d) 2010 (e) 2011 Total
7 Amounts from line4 3,614 812. 3 , 996,813. 3,023,010. 2,993,444. 429, 362. 14,057,441,
8 Gross income from interest,
dividends, payments received on
securities loans, rents , royalties
and income from similar sources 4,871. 656. 85. 50. 76. 5,738.9 Net income from unrelated business
activities, whether or not the
business is regularly carned on
10 Other income. Do not include gain
or loss from the sale of capital
assets (Explain in Part IV.) 38,208. 50,297. 5, 593. 1 94,098.
11 Total support. Add lines 7 through 10 14,157 , 277e
12 Gross receipts from related activities, etc. (see instructions) 12 4 , 261,819.
13 First five years . If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3)
organization , check this box and sto hereSection U. Computation of Publ ic Support Percentage
14 Public support percentage for 2011 (line 6, column (f) divided by line 11, column (f)) 14 9 9 . 2 9 %
15 Public support percentage from 2010 Schedule A, Part II, line 14 15 99. 41
16a 33 1 /3% support test - 2011 . If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box and
stop here . The organization qualifies as a publicly supported organization ►b 33 1 /3% support test - 2010. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box
and stop here . The organization qualifies as a publicly supported organization ►17a 10% -facts-and-circumstances test - 2011 . If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more,
and if the organization meets the 'facts-and-circumstances' test , check this box and stop here . Explain in Part IV how the organization
meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization ►b 10% -facts -and-circumstances test - 2010. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 109/0 or
more , and if the organization meets the 'facts-and-circumstances' test, check this box and stop here . Explain in Part IV how the
organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization ►18 Private foundation . If the organization did not check a box on line 13. 16a. 16b. 17a. or 17b. check this box and see instructions ►
Schedule A (Form 990 or 990-EZ) 2011
13202201-24-12
Schedule A (Form 990 or 990 2011 Page 3Part 11I4 Support Schedu l e for Organizations Descri bed in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails toqualify under the tests listed below, please complete Part II )
Section A. Public SupportCalendar year ( or fiscal year beginning in) ► (a ) 2007 (b) 2008 (c ) 2009 (d) 2010 (e) 2011 Total
1 Gifts, grants, contributions, and
membership fees received. (Do not
include any "unusual grants.")
2 Gross receipts from admissions,merchandise sold or services per-formed, or facilities furnished inany activity that is related to theorganization's tax-exempt purpose
3 Gross receipts from activities that
are not an unrelated trade or bus-
iness under section 513
4 Tax revenues levied for the organ-
ization's benefit and either paid to
or expended on its behalf
5 The value of services or facilities
furnished by a governmental unit to
the organization without charge
6 Total . Add lines 1 through 5
7a Amounts included on lines 1, 2, and
3 received from disqualified persons
b Amounts included on lines 2 and 3 received
from other than disqualified persons that
exceed the greater of $5,000 or 1% of the
amount on line 13 for the year
c Add lines 7a and 7b
8 Public support (subtract line 7c from line 6)
Section B. Total Support
Calendar year ( or fiscal year beginning in)lllo- (a) 2007 ( b ) 2008 (c ) 2009 (d) 2010 ( e ) 2011 Total
9 Amounts from line 6
10a Gross income from interest,dividends, payments received onsecurities loans, rents, royaltiesand income from similar sources
b Unrelated business taxable income
(less section 511 taxes) from businesses
acquired after June 30, 1975
c Add lines 1 Oa and 1 Ob11 Net income from unrelated business
activities not included in line 1 Ob,whether or not the business isregularly carried on
12 Other income. Do not include gainor loss from the sale of capitalassets (Explain in Part IV.)
13 Total SuppOrt(Add lines 9, 10c, 11, and 12)
14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3) organization,
check this box and stop here ►Section C. Computation of Public Support Percentage
15 Public support percentage for 2011 (line 8, column (f) divided by line 13, column (f))
%
Section D. Computation of Investment Income Percentage17 Investment income percentage for 2011 (line 10c, column (f) divided by line 13, column (f)) 17 %
18 Investment income percentage from 2010 Schedule A, Part III, line 17 18 %
19a 33 1 /3% support tests - 2011 . If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not
more than 33 1/3%, check this box and stop here . The organization qualifies as a publicly supported organization No. 0
b 33 1 /3% support tests - 2010. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3%, and
line 18 is not more than 33 1/3%, check this box and stop here . The organization qualifies as a publicly supported organization
20 Private foundation . If the organization did not check a box on line 14, 19a, or 19b. check this box and see instructions ►0132023 01-24-12 Schedule A (Form 990 or 990-EZ) 2011
KENT COUNTY SOCIETY FOR THE PREVENTIONSchedule A Form 990 or 990 2011 OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Pa e 4Partly, Supplemental Information . Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b;
and Part III, line 12. Also complete this part for any additional information. (See instructions).
SCHEDULE A, PART II, LINE 10, EXPLANATION FOR OTHER INCOME:
MISCELLANEOUS INCOME
132024 01-24-12 Schedule A (Form 990 or 990-EZ) 2011
SCHEDULE D Supplemental Financial StatementsOMB No 1545-0047
(Form 990) POP- Complete if the organization answered "Yes," to Form 990, 2011
Department of the TreasuryPart IV , line 6, 7 , 8, 9, 10 , 1la, 11b, 11c, 11d , 1le, 11f, 12a, or 12b. --':Open to ,, Public'2 `i
Internal Revenue Service lll^ Attach to Form 990 . ► See separate instructions . - I^spectiori'; F ,
Name of the organization KENT COUNTY SOCIETY FOR THE PREVENTION loyer identification numberOF CRUELTY TO ANIMALS, INC. (SPCA)
Emp51-6018851
Part'I- Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts . Complete if theorganization answered "Yes' to Form 990, Part IV, line 6
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year
2 Aggregate contributions to (during year)
3 Aggregate grants from (during year)
4 Aggregate value at end of year
5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds
are the organization 's property , subject to the organization's exclusive legal control ? Yes No
6 Did the organization inform all grantees , donors , and donor advisors in writing that grant funds can be used only
for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring
impermissible p rivate benefit? Yes No
art II Conservation Easements . Complete if the organization answered "Yes' to Form 990, Part IV, line 7.
1 Purpose (s) of conservation easements held by the organization (check all that apply).
0 Preservation of land for public use (e . g., recreation or education) Preservation of an historically important land area
0 Protection of natural habitat 0 Preservation of a certified historic structure
Preservation of open space
2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last
day of the tax year.
= Held at the End of the Tax Year
a Total number of conservation easements 2a
b Total acreage restricted by conservation easements 2b
c Number of conservation easements on a certified historic structure included in (a) 2c
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure
listed in the National Register 2d
3 Number of conservation easements modified , transferred , released , extinguished , or terminated by the organization during the tax
year ►4 Number of states where property subject to conservation easement is located ►5 Does the organization have a written policy regarding the periodic monitoring , inspection , handling of
violations , and enforcement of the conservation easements it holds? Yes No
6 Staff and volunteer hours devoted to monitoring , inspecting, and enforcing conservation easements during the year►7 Amount of expenses incurred in monitoring , inspecting , and enforcing conservation easements during the year ► $
8 Does each conservation easement reported on line 2(d ) above satisfy the requirements of section 170(h)(4)(B)(i)
and section 170(h)(4)(B)(n)? 0 Yes No
9 In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement , and balance sheet, and
include , if applicable , the text of the footnote to the organization 's financial statements that describes the organization 's accounting for
conservation easements.
' Part Ill Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets.Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
la If the organization elected , as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art,
historical treasures , or other similar assets held for public exhibition , education , or research in furtherance of public service , provide , in Part XIV,
the text of the footnote to its financial statements that describes these items.
b If the organization elected , as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical
treasures , or other similar assets held for public exhibition , education , or research in furtherance of public service , provide the following amounts
relating to these items:
(i) Revenues Included in Form 990, Part VIII, line 1 $
(ii) Assets Included in Form 990 , Part X $
2 If the organization received or held works of art, historical treasures , or other similar assets for financial gain, provide
the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a Revenues included in Form 990, Part VIII , line 1 11111. $
b Assets included in Form 990 , Part X 10. $
LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule D (Form 990) 201113205101-23-12
KENT COUNTY SOCIETY FOR THE PREVENTIONSchedule D Form 990 2011 OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Pa e 2PartIII= Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets (continued)3 Using the organization's acquisition , accession , and other records, check any of the following that are a significant use of its collection items
(check all that apply):
a 0 Public exhibition d Loan or exchange programs
b 0 Scholarly research e Other
c = Preservation for future generations
4 Provide a description of the organization's collections and explain how they further the organization ' s exempt purpose in Part XIV5 During the year , did the organization solicit or receive donations of art, historical treasures , or other similar assets
to be sold to raise funds rather than to be maintained as part of the organization ' s collection ? 0 Yes NoPartiIV' Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990, Part IV , line 9, or
reported an amount on Form 990 , Part X , line 21.
la Is the organization an agent , trustee, custodian or other intermediary for contributions or other assets not includedon Form 990, Part X? Yes No
b If "Yes ," explain the arrangement in Part XIV and complete the following table:
Amount
c Beginning balance 1c
d Additions during the year 1d
e Distributions during the year le
f Ending balance if2a Did the organization include an amount on Form 990, Part X, line 217 Yes No
b If 'Yes , * exp lain the arrangement in Part XIV.
Part,V., : Endowment Funds . Complete if the organization answered "Yes' to Form 990, Part IV, line 10
1a Beginning of year balance
b Contributions
c Net investment earnings, gains, and losses
d Grants or scholarships
e Other expenditures for facilities
and programs
f Administrative expenses
g End of year balance
( a ) Current year (b ) Prior year (c) Two years back (d ) Three years back (e) Four years back
. -t
j, r pp
2 Provide the estimated percentage of the current year end balance (line 1 g, column (a)) held as:a Board designated or quasi-endowment No- %b Permanent endowment ► %
c Temporarily restricted endowment ► %
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a Are there endowment funds not in the possession of the organization that are held and administered for the organization
by: Yes No(i) unrelated organizations 3a i(ii) related organizations 3a ii
b If 'Yes' to 3a(ii), are the related organizations listed as required on Schedule R? 3b4 Describe in Part XIV the intended uses of the organization's endowment funds.
.Part,VII Land, Buildings , and Ecluiament . See Form 990. Part X. line 10.
Description of property (a) Cost or otherbasis (investment)
(b) Cost or otherbasis (other)
(c) Accumulateddepreciation
(d) Book value
1a Land 164, 936. 164, 936.b Buildings 2,873,262. 720,295. 2,152,967.c Leasehold improvements
d Equipment 818,271. 1 710,674. 107,597.e Other
Total. Add lines 1 a throw h 1 e. (Column (d) must equal Form 990, Part X, column (B), line 10(c)) 2,425,500.Schedule D (Form 990) 2011
13205201-23-12
KENT COUNTY SOCIETY FOR THE PREVENTIONSchedule D Form 990 2011 OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Pa e 3, Part ,Vll Investments - Other Securities . See Form 990 . Part X. line 12.
(a) Desciiption of security or category(including name of security)
(b) Book value(c) Method of valuation:
Cost or end -of-year market value
(1) Financial derivatives
(2) Closely -held equity interests
(3) Other
(A)
(B)
(C)(D)
(G)
(H )
Total. Col ( b must e q ual Form 990, Part X, col ( 13 ) line 12. ►Part VIII Investments - Program Related . See Form 990 , Part X , line 13.
(a) Description of investment type (b) Book value ( c) Method of valuation:Cost or end -of-year market value
( 1 )(2 )
(3)
(4)
(5)(6)
(8)
(9)
(10)Total. Col (b ) must e q ual Form 990, Part X , col ( B ) line 13. ►Parti utner Assets . See Form 990, Part X, line 15
(a) Description (b) Book value
Total . Column (b) must equal Form 990, Part X, col (B) line 15
Part X Other Liabilities . See Form 990, Part X, line 25.
1. (a) Description of liability
(1) Federal income taxes
must equal Form 990, Part X, col (B) line 25
(b) Book value
01-23-12 Schedule D (Form 990) 2011
KENT COUNTY SOCIETY FOR THE PREVENTIONSchedule D (Form 990) 2011 OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Pace 4Part XI Reconciliation of Change in Net Assets from Form 990 to Audited Financial Statements1 Total revenue (Form 990, Part VIII, column (A), line 12) 1 3 , 4 8 7 , 3 0 6 .
• 2 Total expenses (Form 990, Part IX, column (A), line 25) 2 3 , 5 5 0 , 99 .3 Excess or (deficit) for the year. Subtract line 2 from line 1 3 < 6 2,893.>4 Net unrealized gains (losses) on investments 4
5 Donated services and use of facilities 5
6 Investment expenses 6
7 Prior period adjustments 7
8 Other (Describe in Part XIV.) 8
9 Total adjustments (net). Add lines 4 through 8 910 Excess or (deficit) for the year per audited financial statements Combine lines 3 and 9 10 <62 ,893.>Part -XII'Reconciliation of Revenue per Audited Financial Statements With Revenue per Return1 Total revenue, gains , and other support per audited financial statements 1 31 513,066.2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments 2a
b Donated services and use of facilities 2b
c Recoveries of prior year grants 2c
d Other (Describe in Part XIV.) 2d 25,760.
e Add lines 2a through 2d 2e 25,760.3 Subtract line 2e from line 1 3 3,487,306.4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b 4a
b Other (Describe in Part XIV.) 4b
c Add lines 4a and 4b 4c 0.
5 Total revenue. Add lines 3 and 4c. iffb is must equal Form 990, Part line 12. 5 3,487 ,306.Part Xlll Reconciliation of Expenses per Audited Financial Statements With Expenses per Return1 Total expenses and losses per audited financial statements 1 3,575,959.2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities 2a
b Prior year adjustments 2b
c Other losses 2c
d Other (Describe in Part XIV.) 2d 25,760.
e Add lines 2a through 2d 2e 25,760.3 Subtract line 2e from line 1 3 3,550,199.4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b 4a
b Other (Describe in Part XIV) 4b
c Add lines 4a and 4b 4c 0.
5 Total expenses . Add lines 3 and 4c. (This must equal Form 990, Part line 18.) 5 3 5Part^XIV Supplemental InformationComplete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1 a and 4 ; Part IV, lines 1 b and 2b; Part V, line 4; Part
X, line 2 ; Part XI , line 8; Part XII , lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional informationPART X, LINE 2: MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS
AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS
THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE
POSITIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO
LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR
LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2008 DUE TO THE EXPIRATION OF THE
STATUTE OF LIMITATIONS.
132054Schedule D (Form 990) 2011
01-23-12
KENT COUNTY SOCIETY FOR THE PREVENTIONSchedule D Form 990 2011 OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Pa e 5Part ,° IV Supplemental Information (continued)
PART XII, LINE 2D - OTHER ADJUSTMENTS:
DIRECT FUNDRAISING EVENT EXPENSE DEDUCTED ON SCHEDULE G 25,760.
PART XIII, LINE 2D - OTHER ADJUSTMENTS:
DIRECT FUNDRAISING EVENT EXPENSE DEDUCTED ON SCHEDULE G 25,760.
132055Schedule D (Form 990) 2011
01-23-12
SCHEDULE G Supplemental Information Regarding OMB No 1545-0047
(Form 990 or 990-EZ) Fundraising or Gaming Activities 2011Complete if the organization answered "Yes" to Form 990, Part IV , lines 17, 18, or 19,
Department of the Treasury Open To Publicor if the organization entered more than $ 15,000 on Form 990-EZ, line 6a.Internal Revenue Service
NO- Attach to Form 990 or Form 990- EZ. See separate instructions . ,Inspection '• "
Name of the organization KENT COUNTY SOCIETY FOR THE PREVENTION Employer identification number
OF CRUELTY TO ANIMALS, INC. (SPCA) 1 51-6018851
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17. Form 990-EZ filers are notat' required to complete this part.
1 Indicate whether the organization raised funds through any of the following activities . Check all that apply.
a Mail solicitations e Solicitation of non-government grants
b 0 Internet and email solicitations f Solicitation of government grants
c Phone solicitations g El Special fundraising events
d 0 In-person solicitations
2 a Did the organization have a written or oral agreement with any individual (including officers , directors , trustees or
key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services? 0 Yes El No
b If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be
compensated at least $5 ,000 by the organization.
(i) Name and address of individualor entity (fundraiser)
(ii) Activity
(iii) Didfundraiser
havenioiofcontributions ?
(iv) Gross receiptsfrom activity
(v) Amount paidto (or retained by)
fundraiserlisted in col . ( i)
(vi ) Amount paidto (or retained by)
organization
Yes No
Total
3 List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registrationor licensing.
LHA Paperwork Reduction Act Notice , see the Instructions for Form 990 or 990-EZ. Schedule G (Form 990 or 990-EZ) 2011
132081 01-23-12
KENT COUNTY SOCIETY FOR THE PREVENTIONSchedule G (Form 990 or 990-EZ) 2011 OF CRUELTY TO ANIMALS, INC. ( SPCA) 51-6018851 Paqe2Part II Fundraising Events . Complete if the organization answered "Yes' to Form 990, Part IV, line 18, or reported more than $15,000
of fundraising event contributions and gross income on Form 990•EZ, lines 1 and 6b Ust events with gross receipts greater than $5,000.
(a) Event #1 (b) Event #2 (c) Other eventsTotal events
COCKTAIL SILENT(d)
(addcooll.
. (a)) throughARTY AUCTION - DI 1
gh
(event type) (event type) (total number)col. (c))
mCat
1 Gross receipts 23,980. 32,502. 4,100. 60,582.
2 Less: Charitable contributions
3 Gross income ( line 1 minus line 2) 1 23,980.1 32,502.1 4,100.1 60,582.
4 Cash prizes
q) 5 Noncash prizes
Ca>C 6 Rent/facility costs
7 Food and beverages
8 Entertainment
9 Other direct expenses 17,865.1 5,275.1 2,620. 25,760.
10 Direct expense summary. Add lines 4 through 9 in column (d) ► 2 5 , 7 6 0
11 Net income summary . Combine line 3 column d and line 10 111111, 34,822.
Part ; I Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than
$15,000 on Form 990-EZ, line 6a.
(a) Bingo(b) Pull tabs/instant
(c) Other gaming(d) Total gaming (add
bingo/progressive bingo col (a) through col. (c))atm
1 Gross revenue
2 Cash prizes
X 3 Noncash prizesWU
Q2 4 Rent/facility costs0
5 Other direct exper
6 Volunteer labor
U Yes % L_J Yes % LJ Yes
No E] No I ED No
7 Direct expense summary. Add lines 2 through 5 in column (d)
1. column d. and line 7
9 Enter the state(s) in which the organization operates gaming activities:
a Is the organization licensed to operate gaming activities in each of these states? Yes No
b If 'No,' explain:
10a Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? Yes No
b If 'Yes,' explain:
132082 01-23-12 Schedule G (Form 990 or 990-EZ) 2011
KENT COUNTY SOCIETY FOR THE PREVENTIONSchedule G (Form 990 or 990-E 2011 OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Pa e 3
11 Does the organization operate gaming activities with nonmembers? L-J Yes L-J No
12 Is the organization a grantor , beneficiary or trustee of a trust or a member of a partnership or other entity formed
to administer chartable gaming? Yes = No
13 Indicate the percentage of gaming activity operated in:
a The organization 's facility 13a %
b An outside facility 13b %
14 Enter the name and address of the person who prepares the organization 's gaming/special events books and records:
Name ►
Address ►
15a Does the organization have a contract with a third party from whom the organization receives gaming revenue? 0 Yes EJ No
b If 'Yes,' enter the amount of gaming revenue received by the organization ► $
of gaming revenue retained by the third party ► $
c If 'Yes,' enter name and address of the third party:
Name ►
Address ►
16 Gaming manager information:
Name ►
Gaming manager compensation ► $
Description of services provided ► _
= Director/officer = Employee = Independent contractor
17 Mandatory distributions:
a Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? 0 Yes = No
b Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent in the
$organization's own exempt activities during the tax year 0110.
Part, IV Supplemental Information . Complete this part to provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III,
lines 9 , 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
and the amount
132083 01 -23-12 Schedule G (Form 990 or 990-EZ) 2011
SCHEDULE O Supplemental Information to Form 990 or 990-EZOMB No 1545-0047
(Form 990 or 990-EZ) Complete to provide information for responses to specific questions on 2011
Department of the TreasuryForm 990 or 990-EZ or to provide any additional information. - Open,to:Public':"
Attach to Form 990 or 990-EZ . Inspection10-Intbmal Revenue Service
Name of the organization KENT COUNTY SOCIETY FOR THE PREVENTION Employer identification numberOF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851
FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
COMMITTED TO PLACE UNWANTED PETS INTO HAPPY, HEALTHY HOMES AND TO
EDUCATE THE PUBLIC ABOUT RESPONSIBLE PET GUARDIANSHIP.
FORM 990 , PART VI, SECTION A , LINE 2 : FRANK NEWTON ( HUSBAND, TREASURER)
AND MAVIS NEWTON (WIFE, BOARD).
FORM 990, PART VI, SECTION B, LINE 11: FORM 990 IS PREPARED BY AN
INDEPENDENT AUDITING FIRM ENGAGED BY THE ORGANIZATION. UPON COMPLETION OF
THIS PREPARATION, FORM 990 IS SENT TO THE ACCOUNTING MANAGER AND TREASURER
FOR A DETAILED REVIEW. ANY COMMENTS OR QUESTIONS ARE RETURNED TO THE
PREPARER, ADDRESSED, AND A FINAL DOCUMENT IS SENT TO THE ORGANIZATION FOR
SIGNATURE AND SUBMISSION. A COPY OF THE FINALIZED FORM 990 IS DISTRIBUTED
TO ALL MEMBERS OF THE BOARD OF DIRECTORS AS WELL AS BEING FILED WITH THE
APPROPRIATE GOVERNMENT ENTITIES.
FORM 990, PART VI, SECTION B, LINE 12C: A CONFLICT OF INTEREST AND BOARD
MEMBER OBLIGATION STATEMENT IS REQUIRED TO BE ACKNOWLEDGED AND SIGNED BY
EACH BOARD MEMBER AT THE ANNUAL BOARD MEETING EACH OCTOBER.
FORM 990, PART VI, SECTION B, LINE 15A: THE ORGANIZATION'S BOARD OF
DIRECTORS DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THERE IS
A PERFORMANCE REVIEW AS WELL AS A COMPETITIVE REVIEW OF SALARIES OF
EXECUTIVE DIRECTORS IN COMPARABLE NON-PROFITS. THE COMPENSATION
RECOMMENDATION IS SUBMITTED BY THE FINANCIAL COMMITTEE TO THE BOARD. THIS
RECOMMENDATION IS THEN VOTED ON AND APPROVED BY THE BOARD.LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule 0 (Form 990 or 990-EZ) (2011)13221101-23-12
Name of the organization KENT COUNTY SOCIETY FOR THE PREVENTION Employer identification number
OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851
FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S GOVERNING
DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE
AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990 PART IX LINE 22
ELECTION COMPLETELY OUT OF 50% BONUS AND 100% BONUS DEPRECIATION
TAXPAYER ELECTS UNDER IRC SEC. 168(K)(2)(D)(III) TO NOT CLAIM THE
ADDITIONAL 50% FIRST-YEAR BONUS DEPRECIATION DEDUCTION AND 100% BONUS
DEPRECIATION FOR THE FOLLOWING CLASSES OF PROPERTY PLACED IN SERVICE
DURING THE TAX YEAR ENDED 9/30/12 - 5 YEAR PROPERTY.
THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR
OVERSIGHT OF THE AUDIT, IT'S FINANCIAL STATEMENTS, AND THE SELECTION OF
AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM PRIOR
YEARS.
13221201-23-12 Schedule 0 (Form 990 or 990-EZ) (2011)
Form 4562OMB No 1545-0172
Depreciation and Amortization 99 0 2011Department of the Treasury
(Including Information on Listed Property) AttachmentInternal Revenue Service (99) ► See separate instructions . ► Attach to your tax return . Sequence No 179
Name(s) shown on return Business or activity to which this form relates Identifying number
KENT COUNTY SOCIETY FOR THE PREVENTIONOF CRUELTY TO ANIMALS, INC. (SPCA) FORM 990 PAGE 10 51-6018851
[ Part-1 1 Election To Expense Certain Property Under Section 179 Note : If you have any listed property, complete Part V before you complete Part/.
1 Maximum amount (see Instructions) 1 1 500,000.
2 Total cost of section 179 property placed in service (see instructions) 2
3 Threshold cost of section 179 property before reduction in limitation 3
4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0- 4
5 Dollar limitation for tax year Subtract line 4 from line 1 tl zero or less, enter -0 - if marred filing separately, see instructions 5
6 (a) Description of property (b) Cost (business use only) (c) Elected cost
7 Listed property. Enter the amount from line 29 I 7 1
8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7
9 Tentative deduction. Enter the smaller of line 5 or line 8
10 Carryover of disallowed deduction from line 13 of your 2010 Form 4562
11 Business income limitation. Enter the smaller of business income (not less than zero) or line 5
12 Section 179 expense deduction. Add lines 9 and 10, but do not enter more than line 11
13 Carryover of disallowed deduction to 2012. Add lines 9 and 10, less line 12 ► 13
Note: Do not use Part 11 or Part Ill below for listed property. Instead, use Part V
Part ' II Special Depreciation Allowance and Other Depreciation (Do not include listed property.)
14 Special depreciation allowance for qualified property (other than listed property) placed in service during
the tax year
15 Property subject to section 168(0(1) election
16 Other depreciation (including ACRS)
Part,'Ill MACRS Depreciation (Do not include listed property.) (See Instructions.)
Section A
10
11
12
14
15
16 124774.
17 MACRS deductions for assets placed in service in tax years beginning before 2011 17 Z) , 0 Z u
18 If you are electing to group any assets placed in service during the tax year into one or more general asset accounts, check here ► 0 "' "' "'
Section B - Assets Placed in Service During 2011 Tax Year Using the General Depreciation System
(a) Classification of property(b) Month andyear placedin service
( c) Basis for depreciation(business /investment useonly - see instructions)
(d) Recoveryperi od (e) Convention (f) Method ( g) Depreciation deduction
19a 3-year property -
b 5-year property
c 7-year property
d 10-year property
e 15-year property
f 20-year property
25-year property 25 yrs S/L
/27.5 yrs. MM S/L
h Residential rental property/ 27.5 yrs. MM S/L
/ 39 y rs MM S/Li Nonresidential real property
/ MIA S/L
Section C - Assets Placed in Service During 2011 Tax Year Using the Alternative Depreciation System
20a Class life S/L
b 12-year 12 yrs. S/L
c 40 ear / 40 yrs MM S/L
N!at•IV Summary (See instructions.)
21 Listed property. Enter amount from line 28 21 23,496.
22 Total . Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21.
Enter here and on the appropriate lines of your return. Partnerships and S corporations - see instr. 22 153,790.
23 For assets shown above and placed in service during the current year, enter the
portion of the basis attributable to section 263A costs 23
11-21111 LHA For Paperwork Reduction Act Notice , see separate instructions . Form 4562 (2011)
KENT COUNTY SOCIETY FOR THE PREVENTIONForm 4562 2011 OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Page 2
Part,V` Listed Property (Include automobiles, certain other vehicles, certain computers, and property used for entertainment, recreation, oramusement.)Note : For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 24a, 24b, columns (a)through (c) of Section A, all of Section B, and Section Cif applicable
Section A - Depreciation and Other Information (Caution : See the instructions for limits for passenger automobiles )
24a Do you have evidence to support the businesslnvestment use claimed X Yes No 24b If "Yes" Is the evidence written? X Yes No
(a) (b) (c) (d) (e ) (f) (g) (h) (t)Type of property Date
placed inBusiness/investment Cost or Basis for depreciation
(business/investmentRecovery Method/ Depreciation Elected
section 179(list vehicles first)service use percentage other basis use only ) period Convention deduction
cost
25 Special depreciation allowance for qualified listed property placed in service during the tax year and
used more than 50% in a qualified business use 25
27 Property used 50% or less in a qualified business use:
F28 Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1 28 Z.3 , 4Y 6
29 Add amounts in column ( i ) , line 26 Enter here and on line 7, page 1 29
Section B - Information on Use of Vehicles
Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person.If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section forthose vehicles.
30 Total business/investment miles driven during the
(a)
Vehicle
(b)
Vehicle
(c)
Vehicle
(d)
Vehicle
(e)
Vehicle
(f)
Vehicle
year (do not include commuting miles)
31 Total commuting miles driven during the year
32 Total other personal (noncommuting) miles
driven
33 Total miles driven during the year.
Add lines 30 through 32
34 Was the vehicle available for personal use Yes No Yes No Yes No Yes No Yes No Yes No
during off-duty hours?
35 Was the vehicle used primarily by a more
than 5% owner or related person?
36 Is another vehicle available for personal
use?
business use:
S/L -
S/L -
S/L - -
Section C - Questions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not more than 5%
owners or related persons.
37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your Yes No
employees? X
38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your
employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners X
39 Do you treat all use of vehicles by employees as personal use? X
40 Do you provide more than five vehicles to your employees, obtain information from your employees about
the use of the vehicles, and retain the information received? X
41 Do you meet the requirements concerning qualified automobile demonstration use? X
Note: If our answer to 37, 38, 39, 40, or 41 is "Yes," do not complete Section B for the covered vehicles.
Part"VI Amortization
of costs Oate amortization I anortmableh-- amount
Code I Amorhehon Amortizationsection oenod or oercentaoe
Ifor this year
42 Amortization of costs that begins during your 2011 tax year.
43 Amortization of costs that began before your 2011 tax year
116252 11-18-11 Form 4562 (2011)
KENT COUNTY SOCIETY FOR THE PREVENTION 0 51-6018851
FORM 4562 TOTALS LISTED PROPERTY INFORMATION-MORE THAN 50% STATEMENT 1
(A) (B) (C) (D) (E) (F) (G) (H) (I) 179DESCRIPTION DATE BUS. $ COST BASIS LIFE MTH/CV DEDUCTION ELECTED
(K) (L) (M) (N) (0) (P) (Q)TOTAL BUSINESS COMMUTING PERSONAL WAS VEH. > 5% ANOTHER VEH.MILES MILES MILES MILES AVAIL.? OWNER? AVAILABLE?
Y N Y N Y N
2011 CHEVY 01/10/11SILVERADO 23,484. 5 SL HY 4,697.
2010 CHEVY 04/04/10SILVERADO 17,668. 5 SL HY 3,534.
2010 CHEVY 04/14/10SILVERADO 17,668. 5 SL HY 3,534.
2010 CHEVY 02/26/10SILVERADO 18,892. 5 SL HY 3,778.
2008 CHEVY 07/15/08EXPRESS VAN 18,897. 5 SL HY 3,779.
2008 CHEVY 07/02/08COLORADO 13,397. 5 SL HY 2,679.
2007 CHEVY 05/17/07SILVERADO 13,400. S SL HY 670.
2007 CHEVY 04/27/07SILVERADO 16,500. 5 SL HY 825.
1997 CHEVY 12/31/96PICK UP 14,325. 5 150DB HY 0.
TOTALS TO FORM 4562, PART V, LINE 26 23,496.
STATEMENT(S) 1
Form 8868 Application for Extension of Time To File an(Rev January 2012) Exempt Organization Return OMB No 1545-1709
Department of the Treasury
Internal Revenue Service ► File a separate application for each return.
• If you are filing for an Automatic 3-Month Extension , complete only Part I and check this box ► Ef]
• If you are filing for an Additional (Not Automatic ) 3-Month Extension , complete only Part II (on page 2 of this form)
Do not complete Part ll unless you have already been granted an automatic 3 month extension on a previously filed Form 8868
Electronic filing (e -file). You can electronically file Form 8868 if you need a 3-month automatic extension of time to file (6 months for a corporation
required to file Form 990 T), or an additional (not automatic) 3-month extension of time You can electronically file Form 8868 to request an extension
of time to file any of the forms listed in Part I or Part II with the exception of Form 8870, Information Return for Transfers Associated With Certain
Personal Benefit Contracts, which must be sent to the IRS in paper format (see instructions) For more details on the electronic filing of this form,
visit www.frs. ov/efrle and click on e-file for Charities & Nonprofits
Part 1 Automatic 3-Month Extension of Time. Only submit original (no copies needed).A corporation required to file Form 990-T and requesting an automatic 6-month extension - check this box and complete
Part I only - ► El
All other corporations (including 1120-C filers), partnerships, REM/Cs, and trusts must use Form 7004 to request an extension of timeto file income tax returns
Type or Name of exempt organization or other filer , see instructions.
print KENT COUNTY SOCIETY FOR THE PREVENTION
File by theOF CRUELTY TO ANIMALS , INC. ( SPCA )
due (late for Number , street , and room or suite no. If a P.O box, see instructionsriling yourreturn See 32 SHELTER CIRCLEinstructions City, town or post office , state , and ZIP code For a foreign address, see instructions
Employer identification number (EIN) or
LXJ 51- 6018851Social security number (SSN)
Enter the Return code for the return that this application is for (file a separate application for each return) Do-Ell
Application
Is For
Return
Code
Application
Is For
Return
Code
Form 990 01 Form 990-T (corporation ) 07
Form 990-BL 02 Form 1041-A 08
Form 990-EZ 01 Form 4720 09
Form 990-PF 04 Form 5227 10
Form 990-T (sec. 401 a or 408 (a) trust ) 05 Form 6069 11
Form 990-T (trust other thaabove ) 06 Form 8870 12
FRANK NEWTON• The books are in the care of ► 32 SHELTER CIRCLE - CAMDEN , DE 19934
TelephoneNo ► 302-698-3006 FAX No ►• If the organization does not have an office or place of business in the United States, check this box - ► Q• If this is for a Group Return , enter the organization ' s four digit Group Exemption Number (GEN) If this is for the whole group , check this
box ► Q - If it is for part of the group , check this box ►Q and attach a list with the names and EINs of all members the extension is for
1 I request an automatic 3-month (6 months for a corporation required to file Form 990-T) extension of time until
MAY 15 , 2013 , to file the exempt organization return for the organization named above . The extension
is for the organization's return for:
►Q calendar year or
►® tax year beginning OCT 1, 2011 , and ending SEP 30, 2012
2 If the tax year entered in line 1 is for less than 12 months, check reason : 0 Initial return 0 Final return
El Change in accounting period
3a If this application is for Form 990-BL, 990 PF, 990T, 4720, or 6069, enter the tentative tax, less any
nonrefundable credits See Instructions 3a $ U
If this application is for Form 990 PF, 990 -T, 4720, or 6069 , enter any refundable credits and
estimated tax oavments made Include any orlor year overoavment allowed as a credit 3b $ 0.
c Balance due . Subtract line 3b from line 3a Include your payment with this form, if required,
Caution . If you are going to make an electronic fund withdrawal with this Form 8868, see Form 8453-EO and Form 8879 EO for payment instructions
LHA For Privacy Act and Paperwork Reduction Act Notice, see Instructions . Form 8868 (Rev 1-2012)
12384101-04.12
Form 8868 (Rev. 1-2012) Page 2
• If you are filing for an Additional (Not Automatic ) 3-Month Extension , complete only Part II and check this box ► EK]
Note. Only complete Part II if you have already been granted an automatic 3-month extension on a previously filed Form 8868
• If you are filing for an Automatic 3-Month Extension, complete only Part I (on page 1)
Part II Additional (Not Automatic) 3-Month Extension of Time. Only file the original (no copies needed).
Type or Name of exempt organization or other filer, see instructions Employer identification number (EIN) or
print CENT COUNTY SOCIETY FOR THE PREVENTIONFda by the F CRUELTY TO ANIMALS. INC. (SPCA) ® 51-6018851due date for
fling your
return See
instructions
Number, street, and room or suite no. If a P.O. box, see instructions
City, town or post office, state, and ZIP code. For a foreign address, see instructions.
AMDEN, DE 19934
Social security number (SSN)
Enter the Return code for the return that this application is for (file a separate application for each return) 0 1
Application
Is For
Return
Code
Application
Is For
Return
Code
Form 990 01
Form 990-BL 02 Form 1041-A 08
Form 990-EZ 01 Form 4720 09
Form 990-PF 04 Form 5227 10
Form 990-T (sec 401 a or 408(a ) trust ) 05 Form 6069 11
Form 990-T (trust other thaabove) 06 Form 8870 12
STOP! Do not complete Part II if you were not already granted an automatic 3-month extension on a Previously filed Form 8868.
FRANK NEWTON
• The books are in the care of ► 32 SHELTER CIRCLE - CAMDEN, DE 19934
TelephoneNo ► 302-698-3006 FAX No. ►• If the organization does not have an office or place of business in the United States, check this box - - - . ► E]
• If this is for a Group Return , enter the organization's four digit Group Exemption Number (GEN) . If this is for the whole group , check this
box ► O . If it is for part of the group , check this box ►= and attach a list with the names and EINs of all members the extension is for
4 I request an additional 3-month extension of time until AUGUST 15, 2013
5 For calendar year , or other tax year beginning OCT 1,- 2011 , and ending S EP 30, 2012
6 If the tax year entered in line 5 is for less than 12 months, check reason. Li Initial return Final return
Q Change in accounting period
7 State in detail why you need the extension
ADDITIONAL TIME IS NECESSARY TO GATHER INFORMATION TO PREPARE AN
ACCURATE RETURN
8a If this application is for Form 990-BL, 990-PF, 990 T, 4720, or 6069, enter the tentative tax, less any
nonrefundable credit;
If this application is for Form 990 - PF, 990 -T, 4720, or 6069 , enter any refundable credits and estimated
tax payments made Include any prior year overpayment allowed as a credit and any amount paid
with Form
c Balance due. Subtract line 8b from line 8a . Include your payment with this form, if required, by using
EFTPS (Electronic Federal Tax Payment System) See Instructions.
Signature and Verification must be completed for Part II only.
Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief,it is true, correct, and corrrplete„And lpat I am,authorized to prepare this form. I
51151 c3Form 8868 (Rev 1-2012)
12384201-08-12