Civic Intelligence

Humane Society Legislative Fund

990 • Fiscal year 2017 • EIN 59-3786428

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 17, 2018

1255 23rd Street NW Suite 455Washington, DC 20037

(202) 676-2314

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.22x

Higher debt load relative to assets than 57% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

36th percentile

0.11x

Higher debt load relative to revenue than 36% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Net Margin

64th percentile

16%

Higher net margin than 64% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

94th percentile

$425,582

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Asset Growth

94th percentile

74%

Faster asset growth than 94% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

82nd percentile

29%

Faster revenue growth than 82% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,651,752

Up $1,129,270 (+74%) from 2016

Net Assets

Up

$2,075,789

Up $826,539 (+66%) from 2016

Liabilities

Up

$575,963

Up $302,731 (+111%) from 2016

Revenue

Up

$5,251,646

Up $1,175,484 (+29%) from 2016

Expenses

Down

$4,425,110

Down $1,583,297 (-26%) from 2016

Net Income

Up

$826,536

Up $2,758,781 (+143%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $1,171,011Liabilities 2010: $245,101Net Assets 2010: $925,9102010Assets 2011: $1,584,769Liabilities 2011: $282,433Net Assets 2011: $1,302,3362011Assets 2012: $1,519,537Liabilities 2012: $674,272Net Assets 2012: $845,2652012Assets 2013: $2,870,845Liabilities 2013: $328,470Net Assets 2013: $2,542,3752013Assets 2014: $1,159,757Liabilities 2014: $635,050Net Assets 2014: $524,7072014Assets 2015: $3,324,608Liabilities 2015: $143,113Net Assets 2015: $3,181,4952015Assets 2016: $1,522,482Liabilities 2016: $273,232Net Assets 2016: $1,249,2502016Assets 2017: $2,651,752Liabilities 2017: $575,963Net Assets 2017: $2,075,7892017Assets 2018: $1,430,349Liabilities 2018: $515,645Net Assets 2018: $914,7042018Assets 2019: $1,365,861Liabilities 2019: $545,963Net Assets 2019: $819,8982019Assets 2020: $1,472,278Liabilities 2020: $193,161Net Assets 2020: $1,279,1172020Assets 2021: $11,185,575Liabilities 2021: $608,201Net Assets 2021: $10,577,3742021Assets 2022: $10,034,678Liabilities 2022: $1,256,195Net Assets 2022: $8,778,4832022Assets 2023: $10,726,461Liabilities 2023: $2,053,363Net Assets 2023: $8,673,0982023Assets 2024: $11,417,226Liabilities 2024: $1,954,621Net Assets 2024: $9,462,6052024

Highlighted filing

2017

Assets$2,651,752
Liabilities$575,963
Net Assets$2,075,789

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,762,3712010Expenses 2011: $2,718,8872011Expenses 2012: $6,034,7082012Revenue 2013: $5,606,529Expenses 2013: $3,911,229Net Income 2013: $1,695,3002013Revenue 2014: $5,266,769Expenses 2014: $7,284,437Net Income 2014: -$2,017,6682014Revenue 2015: $5,530,400Expenses 2015: $2,873,787Net Income 2015: $2,656,6132015Revenue 2016: $4,076,162Expenses 2016: $6,008,407Net Income 2016: -$1,932,2452016Revenue 2017: $5,251,646Expenses 2017: $4,425,110Net Income 2017: $826,5362017Revenue 2018: $5,101,488Expenses 2018: $6,262,573Net Income 2018: -$1,161,0852018Revenue 2019: $5,307,457Expenses 2019: $5,402,263Net Income 2019: -$94,8062019Revenue 2020: $5,732,356Expenses 2020: $5,273,137Net Income 2020: $459,2192020Revenue 2021: $14,350,994Expenses 2021: $5,052,737Net Income 2021: $9,298,2572021Revenue 2022: $5,406,886Expenses 2022: $7,205,777Net Income 2022: -$1,798,8912022Revenue 2023: $7,330,907Expenses 2023: $7,655,999Net Income 2023: -$325,0922023Revenue 2024: $6,330,546Expenses 2024: $6,065,084Net Income 2024: $265,4622024

Highlighted filing

2017

Revenue$5,251,646
Expenses$4,425,110
Net Income$826,536
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 17, 2018
Return Version
2017v2.2
Gross Receipts
$5,251,646
Mission and Program Overview

Mission

To pass animal protection laws, educate the public, and support humane candidates for office.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,177,592$2,542,231▲ $1,364,639
Accounts Receivable$337,531$100,365▼ $237,166
Prepaid Expenses and Deferred Charges$6,333$8,125▲ $1,792
Savings and Temporary Cash Investments$1,029$1,031▲ $2
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors-$0-
Total Assets$1,522,485$2,651,752▲ $1,129,267
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$234,534$520,812▲ $286,278
Other Liabilities$38,698$45,151▲ $6,453
Deferred Revenue-$10,000-
Total Liabilities$273,232$575,963▲ $302,731
Net Assets / Fund Balance
Unrestricted Net Assets$1,210,587$1,347,009▲ $136,422
Temporarily Rstr Net Assets$38,666$728,780▲ $690,114
Total Net Assets Fund Balance$1,249,253$2,075,789▲ $826,536
Total Liabilities and Net Assets / Fund Balance$1,522,485$2,651,752▲ $1,129,267
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Senior Vice PresidentFT$140,745$34,138$174,882
-Secretary--$136,742$136,742

Board Members and Trustees

NameTitle
-Chair of the Board
-President
-Vice Chair of the Board
-Executive Vice President
-Director
-Assistant Treasurer
-General Counsel
-Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ab Data LtdMarketing And Mailing Consultants600 AB DATA DRIVE, SUITE 850, Milwaukee, WI 53217$608,588
Innerworkings INCFundraising Consultant, Print, Design & Copy Services600 W CHICAGO AVE, Chicago, IL 60654$230,281
Akin Gump Strauss Hauer & Feld LLPLobbying Consultant1333 NEW HAMPSHIRE AVE NW, Washington, DC 20036-1584$120,000
Joe Trippi And Associates INCMedia Buying Consultants606A N TALBOT ST STE 303, St Michaels, MD 21663$100,000
Revenue and Support

Revenue Composition

Contributions and Grants
$5,218,479
Program Service Revenue
$0
Investment Income
$13,149
Other Revenue
$20,018
All Other Contributions
$3,674,195
Change in Net Assets
$826,536

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,251,646
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$221
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$5,251,867
Total Revenue per Form 990
$5,251,646
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,568,354
Salaries, Compensation, and Employee Benefits$1,560,917
Total Fundraising Expense$1,038,505
Professional Fundraising Fees$280,839
Grants and Similar Amounts Paid$15,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$933,126$72,731$44,715$1,050,572
Fees for Services Professional Fundraising--$280,839$280,839
Fees for Services Other$218,144$14,254$44,298$276,696
Occupancy$239,290$17,797$0$257,087
Fees for Services Lobbying$187,494$12,254$37,690$237,438
Office Expenses$80,341$14,621$93,616$188,578
Current Officers, Directors, Trustees, and Key Employees$155,330$12,102$7,450$174,882
Pension Plan Contributions$119,146$9,287$5,710$134,143
Other Employee Benefits$107,916$8,411$5,171$121,498
Travel$72,554$6,349$12,809$91,712
Payroll Taxes$70,898$5,526$3,398$79,822
Fees for Services Accounting$43,219$2,944$6,024$52,187
Other Expenses$23,677$1,683$1,838$27,198
Advertising$18,115$1,356$115$19,586
Grants to Domestic Orgs$15,000--$15,000
Insurance$7,381$549$0$7,930
Information Technology$100$7$20$127
Total Functional Expenses$950,733$41,229$655,699$1,647,661

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,425,331
Expenses per Audited Statements$4,425,110
Total Expenses per Form 990$4,425,110
Expenses Not Reported on Form 990$221
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Northam for GovernorArlington, VACandidate CommitteeNortham for Governor of Virginia$15,000

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North America (Canada & Mexico only)Fundraising-00$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$280,839
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$132,132
Section 527 Activity Spending$132,132
Total Exempt Function Spending$132,132
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to the Humane Society of the United States$45,151
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, Line 2 Family/business relationships amongst interested persons

OFFICERS MARKARIAN, PACELLE, WAITE, RODGERS, KARL, BARSNESS, REESE, MOCHI, ENGLAND, MAY, AMUNDSON AND UNTI WERE EMPLOYED BY ANOTHER ORGANIZATION ON WHOSE BOARD DIRECTORS CESAK, COUPE, GREENSPUN GALE, LAUE, PROBST, AND WIEBERS SERVED. THEREFORE, THESE INDIVIDUALS HAD "BUSINESS RELATIONSHIPS" WITH EACH OTHER. - Business relationship

Form 990, Part VI, Line 6 Classes of members or stockholders

The members of the corporation shall consist of persons who support the corporation's purposes and who affirmatively respond to the corporation's invitation to join. Members shall pay annual dues in such amount as shall be determined by the board of directors. Any person who responds affirmatively to an invitation to become a member of the humane society legislative fund (hslf) and either 1) makes a single contribution of ten dollars ($10) or more to hslf as membership dues, or 2) makes a series of contributions that total ten dollars ($10) or more in the aggregate within four (4) months after the date of the first contribution shall be considered a member of hslf for the twelve-month period ending on the anniversary date on which hslf has determined that an aggregate of ten dollars has been reached in the case of contributors described in section 2, above.

Form 990, Part VI, Line 11B Review of form 990 by governing body

After internal accounting staff drafts the 990, the draft is submitted to hslf's independent tax preparers for their review and revision, as may be appropriate. The revised draft is then given to hslf's treasurer for further review. Once all staff and professional reviews/revisions are done, the treasurer sends the proposed final of the form 990 to the hslf board for its consideration. Once the board has had an opportunity to review and comment, the finalized version is filed with the irs.

Form 990, Part VI, Line 12C Conflict of interest policy

The implementation of the conflict of interest policy emphasizes avoiding conflicts to begin with. The general counsel's office fields and usually resolves conflicts of interest and questions raised by staff or board members. This organization was of such a size, in terms of board and staff, that monitoring and compliance was accomplished through legal and executive diligence on an ongoing basis.

Form 990, Part VI, Line 19 Required documents available to the public

Hslf makes its articles of incorporation and bylaws available to donors free of charge upon request. Formal audited financial statements are filed with state charitable solicitation registrations and are made available to major donors and, where required by state law, to the general public by mail upon request. Hslf makes copies of its form 1024 application for recognition of tax-exempt status available to the public upon request both by mail and in person at hslf's headquarters in washington, dc. Hslf makes copies of the three most recently-filed forms 990 available to the public upon request both by mail and in person at hslf's headquarters in washington, dc, as well as on hslf's website, as set forth in irs code section 6104(d). The conflict of interest policy has not been made available to the general public.

Filing and Contact Details

Filer

Filer Name
Humane Society Legislative Fund
EIN
59-3786428
Phone
2026762314
Address
1255 23rd Street NW Suite 455, Washington, DC 20037

Signing Officer

Name
G Thomas Waite Iii
Title
Treasurer
Signed
2018-09-17
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
Dc
Voting Board Members
12
Independent Board Members
12
Employees
16
Volunteers
12

Preparer

Firm
Bdo USA Llp
Address
8401 Greensboro Drive - Suite 800, McLean, VA 22102
Preparer
Marc R Berger CPA
Phone
7038930600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1 ORGANIZATION'S MISSION

Humane society legislative fund's (hslf) mission is to undertake and support programs designed to enhance and protect the status of animals through education of the public and mobilization of public opinion and through the reform of laws, enactment of remedial legislation and changes in public policy. The goal of hslf is to advance social welfare by helping to pass state and federal laws that protect animals from cruelty, suffering, and unnecessary killing and use.

Form 990, Part III, Line 4A FEDERAL & STATE LEGISLATIVE ACTIVITY/FEDERAL REGULATORY ACTIVITY

Continued from part iii, line 4a (1 of 3) further, this bill directs bureau of land management (blm) to create a plan to maintain long-term sustainable populations of wild horses and burros on the range in a humane manner. This bill sustained funding for enforcement of key laws such as the horse protection act (hpa), animal welfare act (awa), and humane methods of slaughter act. Additionally, this bill provided $400,000 more to oversee animal welfare standards at usda facilities conducting research on farm animals, $1.5 million more for veterinary student loan repayment, and $2.5 million more for the office of inspector general that helps enforce animal fighting prohibitions; and renewed the prohibition of licensing/relicensing "class b" random source dealers of animals. Federal affairs secured language in the fy17 interior appropriations bill to maintain endangered species act (esa) protections for gray wolves in the wyoming and great lakes region, and oppose harmful language proposed to undermine esa protections for various species. This bill provided an additional $7.5 million for the u.s. Fish and wildlife service's office of law enforcement and $1.9 million for fws' international affairs division to fight wildlife trafficking. It also provided increased funding alternatives to animal tests. Federal affairs played a critical role in garnering bipartisan support from 184 representatives and 38 senators to call for ample fy18 funding and strong language to enforce important animal welfare laws and restore purged usda inspection reports and other records regarding animal welfare act and horse protection act enforcement. Several appropriations bills, in both the house and senate, that have passed through committee contain animal protection provisions for wildlife, companion animals, animals used in research and testing, and farm animals. Senate appropriations committee voted in favor of the udall amendment prohibiting horse slaughter facilities from opening in the u.s.; the house passed a bipartisan floor amendment to the defense appropriations bill that will halt federal funding of painful experiments on dogs at veterans affairs facilities. The committee report accompanying house labor-health and human services appropriations bill contained strong language encouraging national institutes of health (nih) to expedite retirement of nih-owned chimpanzees and consider a possible expansion of the national sanctuary system. The house agriculture appropriations bill provides strong support for the u.s. Food and drug administration's (fda) program to replace animals for drug and other testing. The committee report accompanying the house agriculture appropriations bill contained strong language urging usda to promptly restore and resume posting online searchable records related to awa and hpa enforcement, and includes prohibition on licensing/relicensing of class b dealers who sell "random source" dogs and cats for use in research. Additionally, the house agriculture appropriations report language encourages wildlife services to evaluate alternatives to m-44 cyanide bombs for predator control. The house interior appropriations bill includes strong funding and committee report language for epa's computational toxicology program, which develops alternatives to animal testing. Finally, senate armed services committee report language accompanying the fy18 national defense authorization act (p.l. 115-91) called for a national academies study on modeling and simulation techniques for medical training. These methods could replace the defense department's use of live animals for medical training. Federal affairs worked in support of bills including the pet and women safety (paws) act (h.r. 909/s. 322); the prevent animal cruelty and torture (pact) act (h.r. 1494/s. 654); the prevent all soring tactics (past) act (h.r. 1847); the humane cosmetics act (h.r. 2790); the shark fin sales elimination act (h.r. 1456) and shark fin trade elimination ac

Form 990, Part III, Line 4A FEDERAL & STATE LEGISLATIVE ACTIVITY/FEDERAL REGULATORY ACTIVITY

CONTINUED FROM PART III, LINE 4A (2 OF 3) FEDERAL AFFAIRS SUPPORTED THE U.S. DEPARTMENT OF THE INTERIOR'S NATIONWIDE CRIMINAL INVESTIGATION ON ILLEGAL TRADE IN RHINOCEROS HORN AND ELEPHANT IVORY IN RESPONSE TO INTERNATIONAL POACHING AND SMUGGLING SYNDICATES (OPERATION CRASH). FEDERAL AFFAIRS OPPOSED THE U.S. FISH AND WILDLIFE (USFWS) DECISION TO ALLOW THE IMPORT OF ELEPHANT AND LION TROPHIES FROM ZIMBABWE AND ZAMBIA AND URGED THE TRUMP ADMINISTRATION TO WITHDRAW THE USFWS POSITIVE ENHANCEMENT FINDINGS. ADDITIONALLY, FEDERAL AFFAIRS SUPPORTED THE DEPARTMENT OF INTERIOR'S REGULATORY ACTION APPROVING THE USE OF CORROSION-INHIBITED COPPER AMMUNITION FOR HUNTING MIGRATORY WATERFOWL AND COOTS AND PROVIDING AN ALTERNATIVE TO THE USE OF TOXIC LEAD AMMUNITION. FEDERAL AFFAIRS SUBMITTED TO THE BUREAU OF LAND MANAGEMENT A PROPOSAL ON USING NON-LETHAL METHODS TO MANAGE WILD HORSES AND BURROS ON FEDERAL LAND. FEDERAL AFFAIRS SUPPORTED THE ENVIRONMENTAL PROTECTION AGENCY'S APPROVAL OF PZP (REGISTERED UNDER THE BRAND NAME ZONASTAT-H) TO MANAGE DEER POPULATIONS. THE IMMUNOCONTRACEPTIVE PZP HAS PROVEN TO BE A HUMANE AND EFFECTIVE FERTILITY CONTROL METHOD FOR HORSES AND BURROS. FEDERAL AFFAIRS SUPPORTED THE U.S. DEPARTMENT OF HOMELAND SECURITY'S ANNOUNCEMENT THAT THE U.S. COAST GUARD WILL SUSPEND "LIVE TISSUE TRAINING" TO EXAMINE NON-ANIMAL ALTERNATIVES, WITH THE GOAL OF NOT CONTINUING TO USE LIVE ANIMALS. FEDERAL AFFAIRS SUPPORTED THE U.S. DEPARTMENT OF VETERANS AFFAIRS MEMORANDUM OF AGREEMENT WITH THE HUMANE SOCIETY OF THE UNITED STATES TO SUPPORT VETERANS' WELL-BEING AND SOCIAL INTEGRATION THROUGH INTERACTIONS WITH AND ADOPTION OF RESCUED ANIMALS FOR PETS. FEDERAL AFFAIRS SUPPORTED THE DEPARTMENT OF COMMERCE AND THE U.S. OFFICE OF THE TRADE REPRESENTATIVE DEFENSE OF THE DOLPHIN-SAFE LABEL. THE WORLD TRADE ORGANIZATION UPHELD THE DOLPHIN-SAFE LABEL REQUIRING THAT ALL TUNA SOLD IN THE UNITED STATES WILL COME FROM FISHING FLEETS THAT DO NOT CHASE DOWN AND SET NETS ON DOLPHINS AS A WAY OF CATCHING THE SCHOOLS OF TUNA THAT SWIM BENEATH THE DOLPHINS. FEDERAL AFFAIRS SUPPORTED THE DEPARTMENT OF AGRICULTURE PROMULGATION OF THE ORGANIC LIVESTOCK AND POULTRY PRACTICES RULE, AND SUBSEQUENTLY OPPOSED THE DEPARTMENT'S DELAY AND ATTEMPT TO WITHDRAW THE RULE. FEDERAL AFFAIRS CONTINUED TO ENCOURAGE USDA TO PUBLISH A RULE STRENGTHENING HORSE PROTECTION ACT REGULATIONS. FEDERAL AFFAIRS OPPOSED THE DEPARTMENT OF AGRICULTURE'S REMOVAL OF ANIMAL WELFARE ACT AND HORSE PROTECTION ACT ENFORCEMENT DATA FROM ITS ONLINE REPOSITORY OF PUBLIC INFORMATION. FEDERAL AFFAIRS SUPPORTED THE DEPARTMENT OF AGRICULTURE'S CONSIDERATION OF WAYS TO IMPROVE ANIMAL WELFARE ACT LICENSING REGULATIONS. Ballot Initiatives: ARIZONA: HSLF SUPPORTED A MEASURE TO PROHIBIT THE TROPHY HUNTING AND TRAPPING OF MOUNTAIN LIONS, BOBCATS, OCELOTS, JAGUARS AND LYNX. OHIO: HSLF SUPPORTED A MEASURE TO IMPROVE THE STANDARDS OF CARE IN COMMERCIAL BREEDING FACILITIES; AND PROHIBITS COMMERCIAL BREEDERS AND OTHER SELLERS, REGARDLESS OF WHERE THEY ARE LOCATED, FROM SELLING DOGS TO OHIO CONSUMERS UNLESS THEY MEET THESE HUMANE STANDARDS OF CARE. CALIFORNIA: HSLF SUPPORTED A MEASURE THAT WOULD END EXTREME CONFINEMENT OF CERTAIN ANIMALS ON FACTORY FARMS AND SET A NEW RETAIL STANDARD SUPPORTING ANIMAL WELFARE.

Form 990, Part III, Line 4A FEDERAL & STATE LEGISLATIVE ACTIVITY/FEDERAL REGULATORY ACTIVITY

Continued from part iii, line 4a (3 of 3) coalitions: international coalition for animal protection in the oecd (icapo): with partners in europe, japan, canada and the united states, hslf served for ddal on the steering committee for the icapo, which actively lobbies for changes in test guidelines to harmonize international standards for alternatives and animal tests. Hslf supported expert comments on test guideline reviews and proposed policy changes, lobbied the u.s. And canadian representatives to oecd and provided guidance for the direction of the working groups. Coalition for consumer information on cosmetics (ccic): hslf provided doris day animal league (ddal) representation on the steering committee for ddal, which manages the u.s. Standard for "cruelty-free" cosmetics and household products. We work in conjunction with our european partners for a north american and european standard.

Form 990, Part V, Line 2A Number of Employees Reported on Form W-3

The Humane Society of the United States pays wages to the employees of HSLF and files all required federal employment tax returns, including Form W-3. HSLF does not report employees on Form W-3.

Form 990, Part XII, Line 2C AUDIT OVERSIGHT

The process for overseeing the audit of the financial statements and selection of an independent accountant that audited the financial statements has been consistent with prior years. The audited financial statements are reviewed by the board which acts as its own committee.

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The fund is generally exempt from federal income taxes under the provisions of section 501(c)(4) of the internal revenue code. Income that is not related to exempt purposes, less applicable deductions, is subject to federal and state corporate income taxes. There was no income tax expense for the year ended december 31, 2017. In accordance with fasb asc 740 income taxes, hslf recognizes tax liabilities for uncertain tax positions when it is more likely than not that a tax position will not be sustained upon examination and settlement with various taxing authorities. Liabilities for uncertain tax positions are measured based upon the largest amount of benefit that is greater than 50% likely of being realized upon settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. With few exceptions, hslf is no longer subject to income tax examinations by the u.s. Federal, state or local tax authorities for years ended december 31, 2014 and prior. Management has evaluated hslf's tax positions and has concluded that hslf has taken no uncertain tax positions that require adjustment to the consolidated financial statements, to comply with the provisions of this guidance.

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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/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt7Nikki Lafferty
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt8Charles A Laue
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt15Theresa Reese
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IRS990/OtherExpensesGrp/Desc0EDUCATION AND MARKETING MATERIAL
IRS990/OtherExpensesGrp/Desc1State Registrations Fees, Income and Other Tax

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.4$1.95$9.46$6.33$6.07$0.27
2023Detailed filing. Detailed filing data is available for this year.$10.7$2.05$8.67$7.33$7.66$0.33
2022Detailed filing. Detailed filing data is available for this year.$10.0$1.26$8.78$5.41$7.21$1.80
2021Detailed filing. Detailed filing data is available for this year.$11.2$0.61$10.6$14.4$5.05$9.30
2020Detailed filing. Detailed filing data is available for this year.$1.47$0.19$1.28$5.73$5.27$0.46
2019Detailed filing. Detailed filing data is available for this year.$1.37$0.55$0.82$5.31$5.40$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.43$0.52$0.91$5.10$6.26$1.16
2017Detailed filing. Detailed filing data is available for this year.$2.65$0.58$2.08$5.25$4.43$0.83
2016Detailed filing. Detailed filing data is available for this year.$1.52$0.27$1.25$4.08$6.01$1.93
2015Detailed filing. Detailed filing data is available for this year.$3.32$0.14$3.18$5.53$2.87$2.66
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.64$0.52$5.27$7.28$2.02
2013Detailed filing. Detailed filing data is available for this year.$2.87$0.33$2.54$5.61$3.91$1.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.67$0.85$6.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.28$1.30$2.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.25$0.93$3.76