Northeast Animal Shelter Inc

“The following directors of the organization are all officers of massachusets society for the prevention of cruelty to animals (mspca) (a related organization): neal litvack, kathleen collins, dr. Ann marie greenleaf, and todd mccann. Michael keiley is a non-officer, employee of mspca.”

“On december 31, 2022, northeast animal shelter merged with and into massachusetts society for the prevention of cruelty to animals (mspca), with mspca as the surviving entity. Mspca accordingly filed articles of merger with the massachsuetts secretary of the commonwealths office as a result of this merger.”

“Mspca-angell was the sole member of northeast animal shelter, inc.”

“The northeast animal shelter, inc.'s (neas) by-laws allowed mspca-angell, as sole member, to elect, appoint and remove directors and officers of neas.”

“The neas by-laws contained certain reserved powers that require mspca-angell as sole member, to approve the neas operating and capital budget, banking relationships, investment strategies, approve auditors among other specified reserved powers.”

“The neas form 990 is prepared by the treasurer and reviewed by the president and vice president then subsequently by an independent accounting firm. The final draft of the form 990 is then presented to the audit and risk management committee. The board of directors delegated the responsibility to the audit and risk management committee to review and take action regarding the filing of the form 990. Once the audit and risk management committee approves the 990, it is provided to the board of directors prior to filing”

“All directors, officers, and key employees of the organization are subject to and must comply with the neas conflict of interest policy and acknowlege the same on an annual basis. Pursuant to that policy, directors are required to disclose conflicts to the president or the appropriate board committee (e.g. A financial conflict would be addressed by the audit and risk management committee) when they become aware of a conflict. If the conflict involves an officer or board member, that individual would be prohibited from participating in any votes or decisions regarding the situation. The committee would then determine the appropriate investigation and action.”

“Compensation for officers and key employees is reviewed annually by the board of directors. An independent consultant is utilized to compare neas compensation with the market for similar positions. Those results and additional executive compensation data are reviewed by the board of directors for approval. There is contemporaneous documented substantiation of the deliberation and decision. Compensation is determined by independent persons.”

“Neas will funrnish policy and governing documents to the public upon request. Additionally, the form 990 and audited financial statements are available on the neas website.”

“Net assets transferred to mspca -15,178,802.”