Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
Aspca Veterinary Services of North Carolina PC
990 • Fiscal year 2022 • EIN 47-3987701
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.60x
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
4th percentile
Higher net margin than 4% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 947.2% of source-year revenue.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
9th percentile
Faster revenue growth than 9% of similar nonprofits.
Balance Sheet
Assets
Up$1,397,815
Up $117,941 (+9.2%) from 2021
Net Assets
Down-$837,431
Down $214,703 (-34%) from 2021
Liabilities
Up$2,235,246
Up $332,644 (+17%) from 2021
Revenue And Expenses
Revenue
Down$117,941
Down $100,890 (-46%) from 2021
Expenses
Down$286,552
Down $42,433 (-13%) from 2021
Net Income
Down-$168,611
Down $58,457 (-53%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- Nov 4, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $117,941
Mission and Program Overview
Mission
ASPCA Veterinary Services of North Carolina, P.C. is a professional corporation that provides the veterinary services of qualified, licensed veterinarians exclusively to the ASPCA in North Carolina. These services include the veterinary services needed to operate a high-volume, high-quality companion animal sterilization training clinic in order to alleviate shelter pet overpopulation. This corporation was formed pursuant to the North Carolina Veterinary Practice Act, which forbids the ownership of any veterinary practice in North Carolina by corporations, other than duly-registered professional corporations. ASPCA provides management services to ASPCA Veterinary Services of North Carolina, P.C. per a management services agreement.
Provide high-volume high-quality companion animal sterilization to alleviate shelter overpopulation.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $728,173 | $808,363 | ▲ $80,190 |
| Cash and Non-Interest-Bearing Accounts | $551,701 | $589,452 | ▲ $37,751 |
| Total Assets | $1,279,874 | $1,397,815 | ▲ $117,941 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,742,332 | $2,028,884 | ▲ $286,552 |
| Other Liabilities | $160,270 | $206,362 | ▲ $46,092 |
| Total Liabilities | $1,902,602 | $2,235,246 | ▲ $332,644 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-622,728 | $-837,431 | ▼ $214,703 |
| Total Net Assets Fund Balance | $-622,728 | $-837,431 | ▼ $214,703 |
| Total Liabilities and Net Assets / Fund Balance | $1,279,874 | $1,397,815 | ▲ $117,941 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Bert Troughton | President & Treasurer |
| Matthew Bershadker | Director |
| Dr Karla Brestle Dvm | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $37,751
- Program Service Revenue
- $80,190
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $37,751
- Change in Net Assets
- $-168,611
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $117,941
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $117,941
- Total Revenue per Form 990
- $117,941
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $276,813 |
| Other Expenses | $9,739 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $205,130 | - | - | $205,130 |
| Other Employee Benefits | $56,587 | - | - | $56,587 |
| Payroll Taxes | $15,096 | - | - | $15,096 |
| Insurance | $9,739 | - | - | $9,739 |
| Total Functional Expenses | $286,552 | $0 | $0 | $286,552 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $286,552 |
| Total Expenses per Audited Statements | $286,552 |
| Total Expenses per Form 990 | $286,552 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to Aspca | $206,362 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“The organization has common stock shareholders which elect the governing body.”
Form 990, Part VI, Section A, Line 7A
“The organization has common stock shareholders which elect the governing body.”
Form 990, Part VI, Section A, Line 8B
“At present, there are no committees with authority to act on behalf of the governing body. Should there be such committees in the future, contemporaneous minutes will be taken of their meetings.”
Form 990, Part VI, Section B, Line 11B
“The form 990 was prepared by a nationally-renowned accounting firm in conjunction with the organization's finance department. The draft of the form 990 is reviewed by senior management and legal counsel, as well as the aspca's audit committee of the board of directors.”
Form 990, Part VI, Section B, Line 12C
“All shareholders, directors and officers are asked to disclose, on an annual basis, any conflicts of interest other than those arising from the relationship between aspca and aspca veterinary services of north carolina, pc. All disclosures of actual or potential conflicts of interest shall be communicated by the aspca veterinary services of north carolina, pc. President to the audit committee chair of the aspca. The president shall disclose to the board of directors all conflicts of interest reported to him or her under this policy. The board of directors will evaluate the disclosures to determine whether they involve actual conflicts of interest and may attempt to develop alternatives to remove the conflict from the situation.”
Form 990, Part VI, Section C, Line 19
“Audited financial statements, certificate of incorporation and by-laws are made available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Aspca Veterinary Services
- EIN
- 47-3987701
- Phone
- 8282522079
- Address
- 25 HERITAGE DRIVE, ASHEVILLE, NC 28806
Signing Officer
- Name
- Gordon Lavalette
- Title
- CFO
- Phone
- 8282522079
- Signed
- 2023-11-04
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Gordon Lavalette
- Formed
- 2015
- Legal Domicile
- Nc
- Voting Board Members
- 3
- Independent Board Members
- 0
- Employees
- 18
- Volunteers
- 0
Preparer
- Firm
- Baker Tilly US Llp
- Address
- 66 HUDSON BLVD E SUITE 2200, NEW YORK, NY 10001
- Preparer
- Patrick Yu CPA
- Phone
- 2126976900
Supplemental Narrative
Additional Explanations
Part V, Line 2A
“Aspca veterinary services of north carolina, pc is an affiliate of the american society for the prevention of cruelty to animals ("aspca", ein: 13-1623829). Aspca is considered a common pay agent for w-2 reporting for both entities. Aspca reports all employees on its form w-3, of which 18 employees are included in aspca veterinary services of north carolina, pc. These employees allocate 10% of their time to aspca veterinary services of north carolina, pc.”
FORM 990, PART XI, LINE 9:
“DUE TO ASPCA -46,092.”
Financial Statement Notes
PART X, LINE 2:
“The aspca and aspca veterinary services of north carolina, p.c. Qualify as tax-exempt organizations under section 501(c)(3) of the irc and corresponding provisions of the laws in new york state and north carolina and are not subject to federal or state income taxes. Accordingly, donors are entitled to a charitable contribution deduction as defined in the irc. Continued qualification of tax-exempt status is contingent upon compliance with the requirements of the irc. The aspca recognizes the effects of income tax positions only if those positions are more likely than not of being sustained. No provision for income taxes was required for 2022 or 2021.”
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/MissionDesc | 0 | ASPCA VETERINARY SERVICES OF NORTH CAROLINA, P.C. IS A PROFESSIONAL CORPORATION THAT PROVIDES THE VETERINARY SERVICES OF QUALIFIED, LICENSED VETERINARIANS EXCLUSIVELY TO THE ASPCA IN NORTH CAROLINA. THESE SERVICES INCLUDE THE VETERINARY SERVICES NEEDED TO PROVIDE HIGH-VOLUME, HIGH-QUALITY COMPANION ANIMAL STERILIZATION TO ALLEVIATE SHELTER PET OVERPOPULATION. THIS CORPORATION WAS FORMED PURSUANT TO THE NORTH CAROLINA VETERINARY PRACTICE ACT, WHICH FORBIDS THE OWNERSHIP OF ANY VETERINARY PRACTICE IN NORTH CAROLINA BY CORPORATIONS, OTHER THAN DULY-REGISTERED PROFESSIONAL CORPORATIONS. ASPCA PROVIDES MANAGEMENT SERVICES TO ASPCA VETERINARY SERVICES OF NORTH CAROLINA, P.C. PER A MANAGEMENT SERVICES AGREEMENT. |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 218831 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 104883 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 233330 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 216392 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 891377 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 286552 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 206362 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO ASPCA |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 117941 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASPCA AND ASPCA VETERINARY SERVICES OF NORTH CAROLINA, P.C. QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE IRC AND CORRESPONDING PROVISIONS OF THE LAWS IN NEW YORK STATE AND NORTH CAROLINA AND ARE NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. ACCORDINGLY, DONORS ARE ENTITLED TO A CHARITABLE CONTRIBUTION DEDUCTION AS DEFINED IN THE IRC. CONTINUED QUALIFICATION OF TAX-EXEMPT STATUS IS CONTINGENT UPON COMPLIANCE WITH THE REQUIREMENTS OF THE IRC. THE ASPCA RECOGNIZES THE EFFECTS OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. NO PROVISION FOR INCOME TAXES WAS REQUIRED FOR 2022 OR 2021. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 286552 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 206362 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 117941 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 117941 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 286552 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 1 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 154440 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 42425 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 827968 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 367315 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 2 | 161326 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 74400 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 24400 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 2 | 12756 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 38621 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 26001 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 2 | 25899 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 21742 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 35277 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 2 | 12343 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | MATTHEW BERSHADKER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | BERT TROUGHTON |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | DR KARLA BRESTLE DVM |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | PRESIDENT & TREASURER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 1117171 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 495418 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 2 | 212324 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THE AUDIT COMMITTEE OF THE ASPCA BOARD IS THE AUTHORIZED COMPENSATION SETTING BODY THAT REVIEWS AND APPROVES THE COMPENSATION OF THE "DISQUALIFIED PERSONS" OF THE ASPCA. SALARY AND BENEFITS PAID TO MATTHEW BERSHADKER WAS DETERMINED ON THE BASIS OF THE ASPCA COMPENSATION PROCESS. THE ASPCA ENGAGES AN INDEPENDENT COMPENSATION EXPERT TO CONDUCT A COMPENSATION STUDY TO ASSESS THE REASONABLENESS OF EACH "DISQUALIFIED PERSON'S" TOTAL COMPENSATION IN ACCORDANCE WITH THE REBUTTABLE PRESUMPTION "SAFE HARBOR" PROVISIONS OF SECTION 4958 OF THE INTERNAL REVENUE CODE. THE COMPENSATION EXPERT ASSESSES THE REASONABLENESS OF EACH PERSON'S TOTAL COMPENSATION BASED ON COMPARABILITY DATA FOR THE POSITIONS UNDER REVIEW AND PROVIDES SUCH DATA AND ANALYSIS TO THE AUDIT COMMITTEE FOR ITS REVIEW. THE COMPARABILITY DATA IS DRAWN FROM INDUSTRY SURVEYS AND DATA SOURCES FOR COMPARABLE POSITIONS IN ORGANIZATIONS OF SIMILAR SCOPE, OPERATING BUDGET, AND TYPE. WITH RESPECT TO "DISQUALIFIED PERSONS" OTHER THAN THE PRESIDENT & CEO, THE AUDIT COMMITTEE REVIEWS THE COMPENSATION EXPERT'S STUDY AND COMPARABILITY DATA AND THE PRESIDENT & CEO'S ANALYSIS OF EACH INDIVIDUAL'S PERFORMANCE, DELIBERATES, AND VOTES ON WHETHER TO APPROVE THE TOTAL COMPENSATION RECOMMENDATION PROPOSED BY THE PRESIDENT & CEO. WITH RESPECT TO THE PRESIDENT & CEO, THE AUDIT COMMITTEE REVIEWS THE COMPENSATION EXPERT'S STUDY AND COMPARABILITY DATA AND THE EXECUTIVE COMMITTEE'S ANALYSIS OF THE PRESIDENT & CEO'S PERFORMANCE, DELIBERATES, AND VOTES ON A RECOMMENDATION ON THE PRESIDENT & CEO'S TOTAL COMPENSATION (INCLUDING PERFORMANCE BONUS), WHICH RECOMMENDATION IT PROVIDES TO THE FULL BOARD OF DIRECTORS. THE FULL BOARD OF DIRECTORS ASSESSES THE AUDIT COMMITTEE'S RECOMMENDATIONS AND VOTES WHETHER TO APPROVE THE TOTAL COMPENSATION (INCLUDING PERFORMANCE BONUS) FOR THE PRESIDENT & CEO. THE PRESIDENT & CEO IS NOT PRESENT DURING EITHER THE AUDIT COMMITTEE'S REVIEW OF HIS COMPENSATION NOR THE FULL BOARD'S APPROVAL OF THE COMPENSATION AND DOES NOT PARTICIPATE IN THE DELIBERATIONS, EXCEPT THAT HE MAY ANSWER QUESTIONS THAT WILL HELP THE COMMITTEE OR THE FULL BOARD IN THEIR DELIBERATIONS. FOR ALL "DISQUALIFIED PERSONS," THE AUDIT COMMITTEE DOCUMENTS THE BASIS FOR ITS DETERMINATIONS CONCURRENTLY WITH THE APPROVAL OF THE COMPENSATION BY DRAFTING MINUTES OF THE MEETING AT WHICH THE DETERMINATIONS WERE MADE. THE MINUTES INCLUDE THE FOLLOWING INFORMATION: 1. THE TERMS OF THE APPROVED COMPENSATION AND THE DATE APPROVED; 2. THE NAMES OF MEMBERS OF THE AUDIT COMMITTEE WHO WERE PRESENT DURING DISCUSSION OF THE COMPENSATION AND THOSE WHO VOTED ON IT; 3. THE COMPARABILITY DATA THAT WAS RELIED ON BY THE AUDIT COMMITTEE AND HOW SUCH DATA WAS OBTAINED; AND 4. ANY ACTIONS (SUCH AS RECUSAL) TAKEN BY A MEMBER OF THE AUDIT COMMITTEE HAVING A CONFLICT OF INTEREST. THE AUDIT COMMITTEE THEN APPROVES THE MINUTES WITHIN A REASONABLE PERIOD OF TIME AFTER ITS PREPARATION. SIMILARLY, THE BOARD DOCUMENTS THE BASIS FOR ITS DETERMINATION OF THE PRESIDENT & CEO'S COMPENSATION CONCURRENTLY WITH THE APPROVAL OF THE COMPENSATION BY DRAFTING MINUTES OF THE MEETING AT WHICH THE DETERMINATION WAS MADE. |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | LINE 4B: THE ASPCA HAS A 457(F) DEFERRED COMPENSATION PLAN (THE F PLAN) FOR THE PRESIDENT AND CHIEF EXECUTIVE OFFICER. THE F PLAN ACCRUES AN ANNUAL EMPLOYER FUNDED AMOUNT OF $50,000 THAT REMAINS UNVESTED UNTIL THE END OF A FIVE YEAR EMPLOYMENT TERM, AT WHICH POINT THE F PLAN RENEWS IN FIVE YEAR INCREMENTS CONTINGENT ON CONTINUOUS EMPLOYMENT. THIS AMOUNT IS NOT INCREASED FOR INVESTMENT EARNINGS. |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 2 | THE FOLLOWING EMPLOYEES RECEIVED DISCRETIONARY, NONFIXED PAYMENTS THAT ARE REPORTED IN SCHEDULE J, PART II, COLUMN B(II). THE DISCRETIONARY NONFIXED PAYMENTS ARE DETERMINED BASED ON THE PERFORMANCE EVALUATION PROCESS: MATTHEW BERSHADKER $154,440 BERT TROUGHTON $42,425 |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 3 |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I, LINE 4B |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE J, PART II, COLUMN B(II) |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC IS AN AFFILIATE OF THE AMERICAN SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ("ASPCA", EIN: 13-1623829). ASPCA IS CONSIDERED A COMMON PAY AGENT FOR W-2 REPORTING FOR BOTH ENTITIES. ASPCA REPORTS ALL EMPLOYEES ON ITS FORM W-3, OF WHICH 18 EMPLOYEES ARE INCLUDED IN ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC. THESE EMPLOYEES ALLOCATE 10% OF THEIR TIME TO ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION HAS COMMON STOCK SHAREHOLDERS WHICH ELECT THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION HAS COMMON STOCK SHAREHOLDERS WHICH ELECT THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AT PRESENT, THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. SHOULD THERE BE SUCH COMMITTEES IN THE FUTURE, CONTEMPORANEOUS MINUTES WILL BE TAKEN OF THEIR MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 WAS PREPARED BY A NATIONALLY-RENOWNED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCE DEPARTMENT. THE DRAFT OF THE FORM 990 IS REVIEWED BY SENIOR MANAGEMENT AND LEGAL COUNSEL, AS WELL AS THE ASPCA'S AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL SHAREHOLDERS, DIRECTORS AND OFFICERS ARE ASKED TO DISCLOSE, ON AN ANNUAL BASIS, ANY CONFLICTS OF INTEREST OTHER THAN THOSE ARISING FROM THE RELATIONSHIP BETWEEN ASPCA AND ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC. ALL DISCLOSURES OF ACTUAL OR POTENTIAL CONFLICTS OF INTEREST SHALL BE COMMUNICATED BY THE ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC. PRESIDENT TO THE AUDIT COMMITTEE CHAIR OF THE ASPCA. THE PRESIDENT SHALL DISCLOSE TO THE BOARD OF DIRECTORS ALL CONFLICTS OF INTEREST REPORTED TO HIM OR HER UNDER THIS POLICY. THE BOARD OF DIRECTORS WILL EVALUATE THE DISCLOSURES TO DETERMINE WHETHER THEY INVOLVE ACTUAL CONFLICTS OF INTEREST AND MAY ATTEMPT TO DEVELOP ALTERNATIVES TO REMOVE THE CONFLICT FROM THE SITUATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | AUDITED FINANCIAL STATEMENTS, CERTIFICATE OF INCORPORATION AND BY-LAWS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | DUE TO ASPCA -46,092. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 2A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | THE AMERICAN SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 131623829 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | SAFETY AND PROTECTION OF ANIMALS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 424 EAST 92ND STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | NEW YORK |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 10128 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1279874 |
| IRS990/TotalAssetsEOYAmt | 0 | 1397815 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1279874 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1397815 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 37751 |
| IRS990/TotalEmployeeCnt | 0 | 18 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 286552 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 286552 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1902602 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2235246 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1902602 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2235246 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -622728 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -837431 |
| IRS990/TotalOtherCompensationAmt | 0 | 202077 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 286552 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 80190 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 80190 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 117941 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1279874 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1397815 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,397,815
- Liabilities
- $2,235,246
- Net assets
- -$837,431
- Revenue
- $117,941
- Expenses
- $286,552
- Net income
- -$168,611