kcspca/fsac 2010 irs form 990

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Kent County SPCA/First State Animal Center's IRS Form 990 for fiscal year 2010.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."

TRANSCRIPT

  • NI

    Return of Organization Exempt From Income TaxForm 990 Under section 501 (c), 527, or 4947( a)(1) of the Internal Revenue Code (except black lung

    1Department of the Treasury

    benefit trust or private foundation)Interna l Revenue Service The organization may have to use a copy of this return to satisfy state reporting requirements

    OMB No 1545-0047

    2010Open to Public

    Inspe ctionA For the 2010 calendar year , or tax year beginning OCT 1 , 2010 and ending SEP 30 , 2011B Check if C Name of organization D Employer identification number

    applicableKENT COUNTY SOCIETY FOR THE PREVENTI ON

    [chant's OF CRUELTY TO ANIMALS , INC. ( SPCA )O echang Dom Business As 51 - 6018851[Detuan Number and street ( or P.0 box it mail is not delivered to street address) Room/suite E Telephone number[::]atedin 32 SHELTER CIRCLE 302 - 698-3006

    emended City or town, state or country , and ZIP + 4 G Gross receipts $ 3 , 56 9 , 650.D"pp'"alion CAMDEN , DE 19934 H(a) Is this a group return

    pendingame and address of principal officer FRANK NEWTONF

    for affiliates'? Yes No32 SHELTER CIRCLE , CAMDEN , DE 19934 H(b) Are all affiliates included90Yes E::] No

    I Tax-exempt status 501 ( c )( 3 ) L] 501 c 1 ( insert no . ) 4947 ( a )( 1 ) or 0 527 If "No," attach a list (see instructions)J Website : WWW. KENTCOUNTYS PCA. ORG H(c) Grou p exem ption number K Form of organization: Corporation Trust Association L Other L Year of formation: 19 5 9 M State of le al domicile: DEPart I Summary

    1 Briefly describe the organization ' s mission or most significant activities THE PREVENTION OF CRUELITY TOANIMALS

    2 Check this box n if the oraantzatton discontinued its operations or dtsnosed of more than 25% of its net assets

    0 3 Number of voting members of the governing body (Part VI, line 1 a) 3 22Oad 4 Number of independent voting members of the governing body (Part VI, line 1 b) 4 22U) 5 Total number of individuals employed in calendar year 2010 (Part V, line 2a) 5 129

    6 Total number of volunteers (estimate if necessary) 6 350Q 7 a Total unrelated business revenue from Part VIII, c C , line 12 7a 0

    b Net unrelated business taxable income from Form 990-T, L e 34'% r-ii 7b 0.Prior Year Current Year

    et 8 Contributions and grants (Part VIII, line 1 h) (D U 3 , 023 , 010. 2 , 993 , 444.c 9 Program service revenue (Part Vill, line 2g) [ r C f^ 23 2012 p 402 , 373. 392 , 552.4) 10 LIJInvestment income (Part VIII, column (A), lines 3, , aid 7d) 650.

    11 Other revenue (Part Vill, column (A), lines 5, 6d, c, 9c 1 160 , 251. 183 , 004.W

    T

    12 Total revenue - add lines 8 throu gh 11 must e u art- - t 1!2 3 , 585 , 370 . 3 , 569 , 650.13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) 0 . 0 .14 Benefits paid to or for members (Part IX, column (A), line 4) 0 . 0 .

    u) 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) 2 261 , 971. 2 , 426 , 647 .2 16a Professional fundraising fees (Part IX, column (A), line 11e) 0 . 0 .mCI-x b Total fundraising expenses (Part IX, column (D), line 25) 26 ,2 53.W 17 Other expenses (Part IX, column (A), lines 11 a-11 d, 11 f-24f) 1 354 , 033 . 1 5 9 7 240.

    18 Total expenses Add lines 13-17 (must equal Part IX, column (A), line 25) 3 616 , 004. 4 , 023 , 887.19 Revenue less expenses Subtract line 18 from line 12

  • KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 (2010 ) OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6Part III Statement of Program Service Accomplishments

    Check if Schedule 0 contains a response to any question in this Part III

    1 Briefly describe the organization's missionOUR 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 Did the organization undertake any significant program services during the year which were not listed onthe prior Form 990 or 990-EZ?

    If "Yes," describe these new services on Schedule 0Yes I!] No

    3 Did the organization cease conducting , or make significant changes in how it conducts , any program services' El Yes NoIf "Yes," describe these changes on Schedule 0

    4 Describe the exempt purpose achievements for each of the organization's three largest program services by expensesSection 501 (c)(3) and 501 (c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants andallocations to others , the total expenses , and revenue, if any, for each program service reported

    4a (Code ) ( Expenses $ 2 6 4 , 0 4 0 . including grants of $ ) ( Revenue $ 130,026.SPAY AND NEUTERING PROGRAMS TO PREVENT PET OVERPOPULATION

    4b (Code- ) (Expenses $ 3 , 4 71 , 6 3 8 . including grants of $ ) (Revenue $ 135,167.ANIMAL RESCUE, CARE , TREATMENT , AND SHELTER

    4c (Code: ) (Expenses $ 8 9 , 9 71 . including grants of $ ) (Revenue $ 177,656.EDUCATION PROGRAMS AND WELLNESS CLINICS

    4d Other program services (Describe in Schedule 0)(Expenses $ including grants of $ ) (Revenue $

    4e Total program service expenses 3,825.649.

    032002Form 990 (2010)

    12-21-10

  • KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 (2010) OF CRUELTY TO ANIMALS INC. ( SPCA ) 51-6018851 Page 3Part IV Checklist of Required Schedules

    Yes No1 Is the organization described in section 501 (c)(3) or 4947(a)(1) (other than a private foundation)?

    If "Yes," complete Schedule A 1 X

    2 Is the organization required to complete Schedule B, Schedule of Contributors? 2 X3 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 l 3 X4 Section 501(c)( 3) organizations . Did the organization engage in lobbying activities, or have a section 501(h) election in effect

    during the tax year? If "Yes, " complete Schedule C, Part 11 4 X

    5 Is the organization a section 501 (c)(4), 501 (c)(5), or 501 (c)(6) organization that receives membership dues, assessments, orsimilar amounts as defined in Revenue Procedure 98-19' If "Yes, " complete Schedule C, Part Ill 5

    6 Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right toprovide advice on the distribution or investment of amounts in such funds or accounts If "Yes," complete Schedule D, Part 1 6 X

    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 11 7 X

    8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes, " completeSchedule D, Part 111 8 X

    9 Did the organization report an amount in Part X, line 21, serve as a custodian for amounts not listed in Part X, or providecredit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV 9 X

    10 Did the organization, directly or through a related organization, hold assets in term, permanent, or quasi-endowments'?If "Yes," complete Schedule D, Part V 10 X

    11 If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or Xas 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 11a X

    b Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its totalassets reported in Part X, line 16'? If "Yes," complete Schedule D, Part VII 11b X

    c Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its totalassets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII 11c X

    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 inPart X, line 16' If "Yes," complete Schedule D, Part IX 11d X

    e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes, " complete Schedule D, Part X 11e Xf 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 11f X12a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes, " complete

    Schedule D, Parts XI, X11, and X111 12a X

    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, XII, and Xlll is optional 12b X

    13 Is the organization a school described in section 170(b)(1)(A)(u)? If "Yes," complete Schedule E 13 X14a Did the organization maintain an office, employees, or agents outside of the United States? 14a X

    b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business,and program service activities outside the United States' If "Yes," complete Schedule F, Parts I and IV 14b X

    15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organizationor entity located outside the United States' If "Yes, " complete Schedule F, Parts II and IV 15 X

    16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individualslocated outside the United States? If "Yes, " complete Schedule F, Parts III and IV 16 X

    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 17 X

    18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines1 c and 8a' If "Yes," complete Schedule G, Part 11 18 X

    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 111 19 X

    20a Did the organization operate one or more hospitals'? If "Yes, " complete Schedule H 20a Xb If "Yes" to line 20a, did the organization attach its audited financial statements to this return? Note . Some Form 990 filers that

    operate one or more hospitals must attach audited financial statements (see instructions) 20bForm 990 (2010)

    03200312-21-10

  • KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 (201Q) OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Page 4Part IV Checklist of Reauired Schedules frontinuedl

    Yes No21 Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the

    United States on Part IX, column (A), line 1' If "Yes, " complete Schedule 1, Parts l and 11 21 X22 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 1, Parts l and 111 22 X23 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," completeSchedule 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 thelast day of the year, that was issued after December 31, 2002? If "Yes, " answer lines 24b through 24d and completeSchedule 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? 24bc Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease

    any tax-exempt bonds? 24cd 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 adisqualified 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, andthat the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes, " completeSchedule L, Part l 25b X

    26 Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualifiedperson 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, substantialcontributor, or a grant selection committee member, or to a person related to such an individual? If "Yes, " completeSchedule L, Part 111 27 X

    28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IVinstructions 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 Xb A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV 28b Xc 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 X29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M 29 X30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation

    contributions? If "Yes," complete Schedule M 30 X31 Did the organization liquidate, terminate, or dissolve and cease operations?

    If "Yes, " complete Schedule N, Part 1 31 X32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?/f "Yes," complete

    Schedule N, Part 11 32 X33 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 X34 Was the organization related to any tax-exempt or taxable entity?

    If "Yes," complete Schedule R, Parts 11, Ill, IV, and V, line 1 34 X35 Is any related organization a controlled entity within the meaning of section 512(b)(13)' 35 X

    a Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning ofsection 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 E::] Yes E21 No

    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 organizationand 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 comolete Schedule 0 a X

    Form 990 (2010)

    03200412-21-10

  • KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 (201 Q) OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51-6018851 Page 5Part V Statements Regarding Other IRS Filings and Tax Compliance

    Check if Schedule 0 contains a response to any question in thi s Part V EJYes

    1a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable la Ub Enter the number of Forms W-2G included in line 1 a Enter -0- if not applicable lb 0c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming

    (gambling) winnings to prize winners? 1c2a 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 129b If at least one is reported on line 2a, did the organization file all required federal employment tax returns 2b X

    Note . If the sum of lines 1 a and 2a is greater than 250, you may be required to a-f le (see instructions)3a Did the organization have unrelated business gross income of $1,000 or more during the year'? 3a Xb If "Yes," has it filed a Form 990-T for this year? If "No," provide an explanation in Schedule 0 3b

    4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, afinancial account in a foreign country (such as a bank account, securities account, or other financial account)' 4a X

    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? 5a Xb Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? 5b Xc If "Yes," to line 5a or 5b, did the organization file Form 8886-T' 5c

    6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicitany contributions that were not tax deductible'? 6a X

    b If "Yes," did the organization include with every solicitation an express statement that such contributions or giftswere not tax deductible? 6b

    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' 7a Xb If "Yes," did the organization notify the donor of the value of the goods or services provided? 7bc Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required

    to file Form 8282 7c Xd If "Yes," indicate the number of Forms 8282 filed during the year 7de Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? 7e Xf Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? 7f Xg If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required' 7h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C' 7h

    8 Sponsoring organizations maintaining donor advised funds and section 509 ( a)(3) supporting organizations . Did the supportingorganization, or a donor advised fund maintained by a sponsoring organization , have excess business holdings at any time during the years 8

    9 Sponsoring organizations maintaining donor advised funds.a Did the organization make any taxable distributions under section 4966? 9ab Did the organization make a distribution to a donor, donor advisor, or related person? 9b

    10 Section 501(c)(7) organizations. Entera Initiation fees and capital contributions included on Part VIII, line 12 10ab Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities 10b

    11 Section 501(c )( 12) organizations. Entera Gross income from members or shareholders 11a

    b Gross income from other sources (Do not net amounts due or paid to other sources againstamounts 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' 12ab If "Yes," enter the amount of tax-exempt interest received or accrued during the year 12b

    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? 13a

    Note . See the instructions for additional information the organization must report on Schedule 0b 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 13bc Enter the amount of reserves on hand 13c

    14a Did the organization receive any payments for indoor tanning services during the tax year? 14a Xb If "Yes," has it filed a Form 720 to report these oavments' If "No. " provide an exrlanation in Schedule 0 14b

    Form 990 (2010)

    03200512-21-10

  • KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 (2010) OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51-6018851 Page 6PartVl 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 EllSection A. Governing Body and Management

    Yes No

    lab

    2

    Enter the number of voting members of the governing body at the end of the tax year laEnter the number of voting members included in line 1 a, above, who are independent lbDid any officer, director, trustee, or key employee have a family relationship or a business relationship with any otherofficer, director, trustee, or key employee?

    2222

    2 X3 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 X4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? 4 X5 Did the organization become aware during the year of a significant diversion of the organization's assets? 5 X6 Does the organization have members or stockholders? 6 X7a Does the organization have members, stockholders, or other persons who may elect one or more members of the

    governing body? 7a Xb Are any decisions of the governing body subject to approval by members, stockholders, or other persons' 7b X

    8

    a

    Did the organization contemporaneously document the meetings held or written actions undertaken during the yearby the followingThe governing body' 8a X

    b Each committee with authority to act on behalf of the governing body? 8b X9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the

    Section B. Policies his Section B requests information about policies not required by the Internal Revenue Code )Yes No

    10a Does the organization have local chapters, branches, or affiliates? 10a Xb If "Yes," does the organization have written policies and procedures governing the activities of such chapters, affiliates,

    and branches to ensure their operations are consistent with those of the organization? 10b11a Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form? I la X

    b Describe in Schedule 0 the process, if any, used by the organization to review this Form 990.12a Does the organization have a written conflict of interest policy? If "No, " go to line 13 12a X

    b Are officers, directors or trustees, and key employees required to disclose annually interests that could give riseto conflicts? 12b X

    c Does the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describein Schedule 0 how this Is done 12c X

    13 Does the organization have a written whistleblower policy? 13 X14 Does the organization have a written document retention and destruction policy? 14 X15 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 Xb 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 )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 Xb If "Yes," has the organization adopted a written policy or procedure requiring the organization to evaluate its participation

    in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization'sexem pt status with respect to such arrangements? 16b

    Section C . Disclosure17 List the states with which a copy of this Form 990 is required to be filed DE18 Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (501 (c)(3)s only) available for

    public inspection Indicate how you make these available Check all that applyE]Own website Another's website Upon request

    19 Describe in Schedule 0 whether (and if so, how), the organization makes its governing documents, conflict of interest policy, and financialstatements available to the public

    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

    Form 990 (2010)03200612-21-10

  • KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 7Part VII Compensation of Officers , Directors , Trustees , Key Employees , Highest Compensated

    Employees , 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 Employeesla 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 compensationEnter -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 organizationsList persons in the following order individual trustees or directors, institutional trustees, officers, key employees, highest compensated employees,and former such persons

    Check this box if neither the organization nor any related or anization compensated any current officer, director, or trustee(A) (B) (C) (D) (E) (F)

    Name and Title Average Position Reportable Reportable Estimatedhours per (check all that apply) compensation compensation amount ofweek from from related other

    (describe the organizations compensationhours for organization (W-2/1099 MISC) from therelated (W-2/1099-MISC) organization

    organizations - 0 and relatedin Schedule _ L= e organizations

    0)a

    o _ E

    BAURYS, SCOTT

    BOARD MEMBER X 0 . 0. 0 .

    BRODEK, KERRI

    BOARD MEMBER X 0 . 0 . 0.

    COOPER, ELESTINE

    BOARD MEMBER X 0 . 0 . 0 .

    CRAFT, KAREN

    BOARD MEMBER X 0 . 0 . 0 .

    DIMELER, CHRIS

    BOARD MEMBER X 0 . 0 . 0.

    FOLTZ, PATTY

    BOARD MEMBER X 0 . 0 . 0 .

    FURR, CAROL

    BOARD MEMBER X 0 . 0. 0 .

    HAMILTON, BETTY MAY

    BOARD MEMBER X 0 . 0 . 0.

    HINDES, GARY

    BOARD MEMBER X 0 . 0 . 0 .

    KAPLAN, DEBI

    BOARD MEMBER X 0 . 0 . 0 .

    LOFTHOUSE, LYNN

    BOARD MEMBER X 0 . 0 . 0 .

    MORRIS, BETH

    BOARD MEMBER X 0 . 0 . 0 .

    NEWTON, MAVIS

    BOARD MEMBER X 0 . 0 . 0 .

    PRYOR, RICKY

    BOARD MEMBER X 0. 0 . 0.

    RICHARDSON, ROSEMARY

    BOARD MEMBER X 0 . 0 . 0 .

    TAYLOR, MARILYN

    BOARD MEMBER X 0 . 0 . 0 .

    TILLMAN, GRETCHEN

    BOARD MEMBER X 0. 1 0. 1 0 .

    032007 12-21-10 Form 990 (2010)

  • KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 Q) OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51-6018851 Page 8Part VII Section A. Officers , Directors , Trustees , Key Employees , and Highest Compensated Employees (continued)

    (A) (B) (C) (D ) ( E) (F)Name and title Average Position Reportable Reportable Estimated

    hours per (check all that apply) compensation compensation amount ofweek from from related other

    (describe the organizations compensationhours for organization (W-2/1099-MISC) from therelated (W-2/1099-MISC) organization

    organizations a o and relatedin Schedule = E -_t E organizations

    0) - - o i E

    TUCKER, LESLIE

    BOARD MEMBER X 0. 0. 0.

    MOORE, ALEX

    PRESIDENT X 0 . 0 . 0 .

    NEWTON, FRANK

    SECRETARY , TRESURER X 0. 0. 0.

    SCHWARTZ, STEVEN

    VICE PRESIDENT X 0. 0. 0.

    GOLDTHWAITE, MURREY

    EXECUTIVE DIRECTOR 40.00 X 69 , 902. 0. 0.

    lb Sub - total 69 , 902. 0. 0.c Total from continuation sheets to Part VII , Section A 0 . 0 . 0 .d Total ( add lines lb and 1c 69 , 902. 0. 0.

    2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 in reportable

    No

    3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee online 1 a'? If "Yes," complete Schedule J for such individual 3 X

    4 For any individual listed on line 1 a, is the sum of reportable compensation and other compensation from the organizationand 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 servicesrendered to the organization? If "Yes," complete Schedule J for such person 1 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 fromthe organization NONE

    (A)Name and business address

    (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 in compensation from the organization 11111. 0

    Form 990 (2010)032008 12-21-10

  • KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 (2010) OF CRUELTY TO ANIMALS INC. ( SPCA ) 51-6018851 Page 9Part VIII Statement of Revenue

    (A) (B) (C) (D )Re eTotal revenue Related or Unrelatedexcluded from

    exempt function business tax underrevenue revenue sections 512,

    513, or 514

    Cr1 a Federated campaigns la

    MO b Membership dues 1b 54 , 553.c Fundraising events 1c 90 , 782.d Related organizations 1d

    E e Government grants (contributions) le 2713301.U)

    f All other contributions, gifts, grants, and^5 similar amounts not included above if 134 , 808.

    oO

    O Cg Noncash contributions included in lines la-1f $

    h Total. Add lines 1 a-1 f 2 9 9 3 4 4 4.Business Code

    2a SPAYING AND NEUTERING 900099 130 026. 130 , 026.mod) b RABIES CLINIC 900099 118 552. 118 552.CDC c BOARDING FEES 900099 91 , 773. 91 , 773.Mali d EXAMS AND TESTS 900099 35 , 926. 35 , 926.0 e CREMATION FEES 900099 16 , 275. 16 , 275.a f All other program service revenue

    Total. Add lines 2a-2f 392 , 552.3 Investment income (including dividends, interest, and

    other similar amounts) 50. 50.4 Income from investment of tax-exempt bond proceeds 5 Royalties

    ( i ) Real a Personal6 a Gross Rents

    b Less rental expensesc Rental income or (loss)d Net rental income or (loss)

    7 a Gross amount from sales of t Securities ( ii ) Otherassets other than inventory 600.

    b Less. cost or other basisand sales expenses

    c Gain or (loss) 600.d Net gain or (loss) 600. 600.

    8 a Gross income from fundraising events (notC including $ 90,782. of

    contributions reported on line 1 c) SeePart IV, line 18 a 0.

    =

    Ob Less direct expenses b 0.c Net income or (loss) from fundraising events 0.

    9 a Gross income from gaming activities SeePart IV, line 19 a

    b Less direct expenses bc Net income or (loss) from gaming activities

    10 a Gross sales of inventory, less returnsand allowances a 13 2 7 0 7.

    b Less cost of goods sold bc Net income or loss from sales of invento ry 132 , 707. 132 , 707.

    Miscellaneous Revenue Business Code11a MISCELLANEOUS FEES 900099 27 , 119. 27 , 119.

    b OTHER INCOME 900099 23 , 178. 23 , 178.Cd All other revenuee Total. Add lines 11a-11d 50 , 297.

    12 Total revenue. See instructions. 3569650. 1 576 , 156. 1 0. 50.12-21-10 Form 990 (2010)

  • KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 (2010) OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51-6018851 Page 10Part IX Statement of Functional Expenses

    Section 501(c)(3) and 501(c)(4) organizations must complete all columnsAll other organizations must complete column (A) but are not required to complete columns (B), (C), and (D)

    Do not include amounts reported on lines 6b ,7b, 8b, 9b, and 10b of Part VIII .

    (A)Total expenses

    (B)Program service

    expenses

    (C)Management andgeneral eenses

    (D)Fundraisingexpenses

    1 Grants and other assistance to governments andorganizations in the U . S. See Part IV, line 21

    2 Grants and other assistance to individuals inthe U S See Part IV, line 22

    3 Grants and other assistance to governments,organizations , and individuals outside the U S

    See Part IV , lines 15 and 16

    4 Benefits paid to or for members5 Compensation of current officers, directors,

    trustees , and key employees 69 , 902 . 69 , 902.6 Compensation not included above, to disqualified

    persons ( as defined under section 4958(f)(1)) andpersons described in section 4958(c)(3)(B)

    7 Other salaries and wages 2 , 004 , 904. 1 1 959 , 6 26. 45 , 278.8 Pension plan contributions ( include section 401(k)

    and section 403(b ) employer contributions)9 Other employee benefits 201 , 718. 190 , 520. 11 , 198.10 Payroll taxes 150 , 123. 141 , 789. 8 , 334.11

    a

    Fees for services (non-employees)Management

    b Legalc Accounting 14 , 865 . 14 , 865.d Lobbyinge Professional fundraising services. See Part IV, line 17f Investment management feesg Other

    12 Advertising and promotion 21 , 207. 17 , 265. 3 , 942.13 Office expenses 84 , 678 . 78 , 374. 6 , 304.14 Information technology15 Royalties16 Occupancy 155 422. 155 105. 317.17 Travel18 Payments of travel or entertainment expenses

    for any federal , state, or local public officials19 Conferences , conventions , and meetings20 Interest 25 , 511. 25 , 511.21 Payments to affiliates22 Depreciation , depletion, and amortization 198 , 207. 198 , 207.23 Insurance 102 999. 97 , 281. 5 1 718.24 Other expenses . Itemize expenses not covered

    above ( List miscellaneous expenses in line 24f. If line24f amount exceeds 10% of line 25, column (A)amount, list line 24f expenses on Schedule 0.)

    a OPERATING AND SUPPLIES 626 664. 626 664.b HUMANE AGENT AND TRAVEL 258 493 . 253 570. 4 923.c IMPROVEMENTS AND UPKEEP 46 , 287. 46 , 251. 36.d BAD DEBT EXPENSE 30 , 594. 30 , 594.e FUNRAISING EXPENSE 22 , 311. 22 , 311.f All other expenses 10 , 002. 4 , 892. 5 , 110.

    25 Total functional exp enses . Add lines 1 throu g h 24f 4 , 023 , 887. 3 1 825 , 649. 171 , 985. 26 , 253.26 Joint costs Check here 0 if following SOP

    98-2 (ASC 958-720). Complete this line only if theorganization reported in column (B) joint costs from acombined educational campaign and fundraisingsolicitation

    032010 12-21-10 Form 990 (2010)

  • KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 (2010 OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51- 6018851 Page 11Part X Balance Sheet

    (A) (B)Beginning of year End of year

    1 Cash - non-interest-bearing 255 , 733. 1 116 , 595.2 Savings and temporary cash investments 23 Pledges and grants receivable, net 299 , 019. 3 283 , 347.4 Accounts receivable, net 4

    5 Receivables from current and former officers, directors, trustees, keyemployees, and highest compensated employees Complete Part IIof Schedule L 5

    6 Receivables from other disqualified persons (as defined under section4958(f)(1)), persons described in section 4958(c)(3)(B), and contributingemployers and sponsoring organizations of section 501(c)(9) voluntaryemployees' beneficiary organizations (see instructions) 6

    7 Notes and loans receivable, net 78 Inventories for sale or use 30 , 460. 8 18 , 230.9 Prepaid expenses and deferred charges 46 , 415 . 9 3 , 302.10a Land, buildings, and equipment cost or other

    basis Complete Part VI of Schedule D 10a 3 , 879 , 822.b Less accumulated depreciation 10b 1 , 294 , 186. 2 , 423 , 209. i0c 2 , 585 , 636.

    11 Investments - publicly traded securities 1112 Investments - other securities See Part IV, line 11 96 , 000. 12 96 , 000.13 Investments - program-related See Part IV, line 11 1314 Intangible assets 1415 Other assets See Part IV, line 11 1516 Total assets . Add lines 1 through 15 must eq ual line 34 3 , 150 , 836. 16 3 , 103 , 110.17 Accounts payable and accrued expenses 206 , 079. 17 325 , 001.18 Grants payable 1819 Deferred revenue 19

    20 Tax-exempt bond liabilities 20U) 21 Escrow or custodial account liability Complete Part IV of Schedule D 21

    22 Payables to current and former officers, directors, trustees, key employees,highest compensated employees, and disqualified persons Complete Part IIof Schedule L 22

    23 Secured mortgages and notes payable to unrelated third parties 310 , 797. 23 598 , 386.24 Unsecured notes and loans payable to unrelated third parties 2425 Other liabilities Complete Part X of Schedule D 2526 Total liabilities . Add lines 17 through 25 516 , 876. 26 923, 387.

    Organizations that follow SFAS 117, check here and completeW lines 27 through 29, and lines 33 and 34.C 27 Unrestricted net assets 2 , 538 , 888. 27 2 , 104 , 723.M

    28 Temporarily restricted net assets 20 , 072. 28 0.CD29 Permanently restricted net assets 75 , 000. 29 75, 000.

    vLL Organizations that do not follow SFAS 117, check here ando complete lines 30 through 34.

    m 30 Capital stock or trust principal, or current funds 30Q 31 Paid-in or capital surplus, or land, building, or equipment fund 31; 32 Retained earnings, endowment, accumulated income, or other funds 32Z 33 Total net assets or fund balances 2, 6 3 3 , 960. 33 2 , 179 , 723.

    34 Total liabilities and net assets/fund balances 3 , 150 , 836. 34 3 , 103 , 110.Form 990 (2010)

    032011 12-21-10

  • KENT COUNTY SOCIETY FOR THE PREVENTIONForm 990 (2010 OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51-6018851 Page 12Part XI Reconciliation of Net Assets

    Check if Schedule 0 contains a response to any question in this Part XI 0

    1 Total revenue (must equal Part VIII, column (A), line 12) 1 3 , 569 , 650.2 Total expenses (must equal Part IX, column (A), line 25) 2 4 , 023 , 887.3 Revenue less expenses Subtract line 2 from line 1 3 4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) 4 2 , 633 , 960.5 Other changes in net assets or fund balances (explain in Schedule 0) 5 0.6 Net assets or fund balances at end of year Combine lines 3, 4, and 5 (must eq ual Part X, line 33, column (B)) 6 2 , 179 , 723.Part XII Financial Statements and Reporting

    Check if Schedule 0 contains a res ponse to any question in this Part XIIYes No

    1 Accounting method used to prepare the Form 990. El Cash Accrual 0 OtherIf the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule 0

    2a Were the organization 's financial statements compiled or reviewed by an independent accountant? 2a Xb Were the organization 's financial statements audited by an independent accountant? 2b Xc If "Yes" to line 2a or 2b , does the organization have a committee that assumes responsibility for oversight of the audit,

    review , or compilation of its financial statements and selection of an independent accountant's 2c XIf the organization changed either its oversight process or selection process during the tax year , explain in Schedule 0

    d If "Yes" to line 2a or 2b , check a box below to indicate whether the financial statements for the year were issued on aseparate basis, consolidated basis, or both Separate basis 0 Consolidated basis 0 Both consolidated and separate basis

    3a As a result of a federal award , was the organization required to undergo an audit or audits as set forth in the Single AuditAct and OMB Circular A-133? 3a X

    b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required auditor audits, explain why in Schedule 0 and describe any steps taken to underqo such audits 3b

    Form 990 (2010)

    032012 12-21-10

  • SCHEDULE A(Form 990 or 990-EZ)

    Department 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

    2010Open to Public

    Inspection

    Name of the organization KENT COUNTY SOCIETY FOR THE PREVENTION Employer identification numberOF CRUELTY TO ANIMALS , INC. SPCA 51-6018851

    Part I Reason for Public 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 0 A school described in section 170(b )( 1)(A)(ii). (Attach Schedule E)3 E::] A hospital or a cooperative hospital service organization described in section 170( b)(1)(A)(lii).4 F-1 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 state5 0 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 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 investmentincome and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975See section 509(a )( 2). (Complete Part III )

    10 An organization organized and operated exclusively to test for public safety See section 509(a)(4).11 O 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 thatdescribes the type of supporting organization and complete lines 11 a through 11 ha = Type I b 0 Type II c Type III - Functionally integrated d = Type III -Other

    e By checking this box , I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other thanfoundation managers and other than one or more publicly supported organizations described in section 509(a)( 1) or section 509(a)(2)

    f If the organization received a written determination from the IRS that it is a Type I , Type II, or Type IIIsupporting organization , check this boxSince 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 (ii) and ( ill) below, Yes No

    the governing body of the supported organizations 11 i(ii) A family member of a person described in (I) above'? 11 ii(iii) A 35% controlled entity of a person described in (I) or (n) above? 11 iiiProvide the following information about the supported organization(s)

    Name of supported(I)organization

    ll EIN() (iii) Type oforganization

    (described on Imes 1 9above or Ion section

    iv) Is the organizationin col. (I) listed in our() ygoverning documents

    (v) Did you notify theorganization in col.(I) of your support'?

    (vi) Is theorganization in col.(i) organized in the

    U.S.'

    (vii) Amount ofsupport

    (see instructions)) Yes No Yes No Yes No

    TotalLHA For Paperwork Reduction Act Notice, see the Instructions for

    Form 990 or 990-EZ.

    Schedule A (Form 990 or 990-EZ) 2010

    032021 12-21-10

  • KENT COUNTY SOCIETY FOR THE PREVENTIONSchedule A (Form 990 or 990-E 2010 OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51-6018851 Pa e 2Part II Support Schedule for Organizations Described 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 organizationfails to qualify under the tests listed below, please complete Part III )

    Section A. Public SupportCalendar year (or fiscal year beginning in) ( a ) 2006 (b ) 2007 (c ) 2008 ( d ) 2009 ( e) 2010 f Total

    1 Gifts, grants, contributions, andmembership fees received (Do notinclude any "unusual grants ") 3208 , 135. 3 . 614 . 812. 3 , 996 . 813. 3 , 023 , 010. 2.993.444. 16 836 214.

    2 Tax revenues levied for the organ-ization's benefit and either paid toor expended on its behalf

    3 The value of services or facilitiesfurnished by a governmental unit tothe organization without charge

    4 Total. Add lines 1 through 3 3 208 135. 3 614 812, 3 , 996 , 813. 3 , 023 , 010. 2 . 993 . 444. 16 836 214.

    5 The portion of total contributionsby each person (other than agovernmental unit or publiclysupported organization) includedon line 1 that exceeds 2% of theamount shown on line 11,column (f)

    6 Public support . Subtract line 5 from line 4 16 836 214 ,Section B. Total SupportCalendar year (or fiscal year beginning in)7 Amounts from line 48 Gross income from interest,

    dividends, payments received onsecurities loans, rents, royaltiesand income from similar sources

    9 Net income from unrelated business

    activities, whether or not the

    business is regularly carried on

    10 Other income Do not include gainor loss from the sale of capitalassets (Explain in Part IV)

    11 Total support . Add lines 7 through 10

    ( a ) 2006 (b) 2007 (c ) 2008 ( d) 2009 (e) 2010 Total3 , 208 , 135. 3 619 812, 3 , 996 , 813. 3 . 023 . 010. 2993 , 444, 16836 , 214.

    6 , 472. 4 , 871. 656. 85. 50. 12 , 134.

    38 , 2 8. 50 , 297. 88 , 505.16 _ 936853.

    12 Gross receipts from related activities, etc (see instructions) 112 I 497,948.13 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 stop here Section C. Computation of Public Support Percentage14 Public support percentage for 2010 (line 6, column (f) divided by line 11, column (f)) 14 99.41 %15 Public support percentage from 2009 Schedule A, Part II, line 14 15 99.58 %

    16a 33 1/3% support test - 2010.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 - 2009.If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this boxand stop here . The organization qualifies as a publicly supported organization 0

    17a 100/6 - facts-and-circumstances test - 2010.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 organizationmeets the "facts-and-circumstances" test The organization qualifies as a publicly supported organization 0

    b 10% -facts -and-circumstances test - 2009. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 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 theorganization meets the "facts-and-circumstances" test The organization qualifies as a publicly supported organization 0

    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) 2010

    03202212-21-10

  • Schedule A (Form 990 or 990-EZ) 2010 Page 3Part III Support Schedule for Organizations Described 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 falls toqualify under the tests listed below, please complete Part II )

    Section A. Public SupportCalendar year (or fiscal year beginning in) ( a ) 2006 (b ) 2007 ( c ) 2008 (d ) 2009 (e) 2010 ( f ) Total

    1 Gifts, grants, contributions, andmembership fees received (Do notinclude 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 thatare not an unrelated trade or bus-iness under section 513

    4 Tax revenues levied for the organ-ization's benefit and either paid toor expended on its behalf

    5 The value of services or facilitiesfurnished by a governmental unit tothe organization without charge

    6 Total. Add lines 1 through 57a Amounts included on lines 1, 2, and

    3 received from disqualified personsb Amounts included on lines 2 and 3 received

    from other than disqualified persons thatexceed the greater of $5,000 or 1% of theamount on line 13 for the year

    c Add lines 7a and 7b8 Public support Subtract line 7c from line 6

    Section B. Total SupportCalendar year (or fiscal year beginning in) 9 Amounts from line 610a 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 businessesacquired after June 30, 1975

    c Add lines 1 Oa and 1 Ob11 Net income from unrelated business

    activities not included in line 10b,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 1

    ( a ) 2006 ( b ) 2007 (c ) 2008 ( d ) 2009 (e ) 2010 (f) Total

    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 Percentage15 Public support percentage for 2010 (line 8, column (f) divided by line 13, column ( f)) 15 1 %16 Public support percentage from 2009 Schedule A, Part III, line 15 16 %Section D. Computation of Investment Income Percentage17 Investment income percentage for 2010 (line 10c, column (f) divided by line 13, column (f)) 17 %18 Investment income percentage from 2009 Schedule A, Part III, line 17 18 %19a 33 1/3% support tests - 2010 . 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 0b 33 1 /3% support tests - 2009. 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 032023 12- 21-10 Schedule A (Form 990 or 990-EZ) 2010

  • KENT COUNTY SOCIETY FOR THE PREVENTIONSchedule A ( Form 990 or 990-EZ 2010 OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51-6018851 Pa e 4Part IV 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)

    OTHER INCOME FOR 2010 CONSISTS OF $27,119 OF MISCELLANEOUS FEES AND

    $23,178 OF OTHER INCOME

    032024 12-21-10 Schedule A (Form 990 or 990- EZ) 2010

  • SCHEDULE D Supplemental Financial Statements(Form 990) Complete if the organization answered "Yes," to Form 990,

    Part IV, line 6, 7 , 8, 9, 10 , 11, or 12.Department of the TreasuryInternal Revenue Service Attach to Form 990. See separate instructions.

    2010Open to PublicInspection

    Name of the organization KENT COUNTY SOCIETY FOR THE PREVENTION Employer identification numberOF CRUELTY TO ANIMALS , INC. ( SPCA ) 51-6018851

    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 accounts1 Total number at end of year2 Aggregate contributions to (during year)3 Aggregate grants from (during year)4 Aggregate value at end of year5 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? E] Yes No6 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 conferringim permissible p rivate benefit? Yes E::] No

    Part II Conservation Easements. Complete if the organization answered " Yes" to Form 990, Part IV, line 71 Purpose (s) of conservation easements held by the organization (check all that apply)

    Preservation of land for public use (e g , recreation or education ) Preservation of an historically important land areaProtection of natural habitat O Preservation of a certified historic structurePreservation 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 lastday of the tax year

    Held at the End of the Tax Yeara 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) 2cd Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure

    listed in the National Register 2d3 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? 0 Yes 0 No6 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)(II)? El Yes = No9 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 forconservation easements

    Part III 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, historicaltreasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amountsrelating 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, providethe 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 $b Assets included in Form 990, Part X $

    LHA For Paperwork Reduction Act Notice , see the Instructions for Form 990. Schedule D (Form 990) 201003205112-20-10

  • KENT COUNTY SOCIETY FOR THE PREVENTIONSchedule D (Form 990) 2010 OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51-6018851 Page 2IiPart Ill 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 Public exhibition d Loan or exchange programs

    b Scholarly research e 0 Other

    c Preservation for future generations4 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 NoPart IV 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 X2 E:1 Yes 0 No

    b If "Yes," explain the arrangement in Part XIV and complete the following tableAmount

    c Beginning balance 1cd Additions during the year ide Distributions during the year lef Ending balance if

    2a Did the organization include an amount on Form 990, Part X, line 21' Yes Nob If "Yes , " ex p lain the arran gement in Part XIV

    PartV Endowment Funds . Complete if the organization answered "Yes" to Form 990, Part IV, line 10( a ) Current year ( b ) Prior year ( c ) Two years back ( d ) Three y ears back a Four years back

    la Beginning of year balanceb Contributionsc Net investment earnings, gains, and lossesd Grants or scholarshipse Other expenditures for facilities

    and programsf Administrative expensesg End of year balance

    2 Provide the estimated percentage of the year end balance held asa Board designated or quasi-endowment %b Permanent endowment %c Term endowment %

    3a Are there endowment funds not in the possession of the organization that are held and administered for the organizationby Yes No(i) unrelated organizations 3a i(ii) related organizations 3a ii

    b If "Yes" to 3a(u), are the related organizations listed as required on Schedule R? 3b4 Describe in Part XIV the intended uses of the organization's endowment fundsPartVI Land . Buildinas . and Eauioment . See Form 990. Part X. line 10

    Description of investment ( a) Cost or otherbasis (investment )

    ( b) Cost or otherbasis (other)

    (c) Accumulateddepreciation

    (d) Book value

    la Land 143 936. 143 936.b Buildings 219191047. 644 675. 2 , 274 , 372.c Leasehold improvementsd Equipment 229 713. 176 476. 53 , 237.e Other 587 126. 473 035. 1-1-4 , 10-9-1.

    Total . Add lines 1 a through 1 e (Column (d) must equal Form 990 , Part X, column (B), line 10(c)) 2 585 , 6 3 6.Schedule D (Form 990) 2010

    03205212-20-10

  • KENT COUNTY SOCIETY FOR THE PREVENTIONSchedule D (Form 990) 2010 OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51-6018851 Page 3Part VII Investments - Other Securities . See Form 990, Part X, line 12

    (a) Description of security or category(including name of security) (b) Book value

    (c) Method of valuationCost 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 Vill I 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 )(7 )(8 )(9 )

    ( 10 )Total ( Col ( b ) must e q ual Form 990 , Part X , col ( B ) line 13. )

    12-20-10 5cneaule U (Form 990) 2010

  • KENT COUNTY SOCIETY FOR THE PREVENTIONSchedule D (Form 990) 2010 OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51-6018851 Page 4Part XI Reconciliation of Change in Net Assets from Form 990 to Audited Financial Statements1 Tdtal revenue (Form 990, Part VIII, column (A), line 12) 1 3 , 569 , 650.2 Total expenses (Form 990, Part IX, column (A), line 25) 2 4 , 023 , 887.3 Excess or (deficit) for the year Subtract line 2 from line 1 3 4 Net unrealized gains (losses) on investments 45 Donated services and use of facilities 56 Investment expenses 67 Prior period adjustments 78 Other (Describe in Part XIV) 89 Total adjustments (net) Add lines 4 through 8 9 0.10 Excess or (deficit ) for the year per audited financial statements Combine lines 3 and 9 10 Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return1 Total revenue, gains, and other support per audited financial statements 1 3 , 569 , 650.2

    a

    Amounts included on line 1 but not on Form 990, Part VIII, line 12

    Net unrealized gains on investments 2ab Donated services and use of facilities 2bc Recoveries of prior year grants 2cd Other (Describe in Part XIV) 2de Add lines 2a through 2d 2e 0.

    3 Subtract line 2e from line 1 3 3 5 6 9 650.4

    a

    b

    c

    Amounts included on Form 990, Part VIII, line 12, but not on line 1Investment expenses not included on Form 990, Part VIII, line 7b

    Other (Describe in Part XIV)Add lines 4a and 4b

    4a

    4bc .

    5 Total revenue Add lines 3 and 4c. (This must equal Form 990 , Part 1 line 12 ) 5 3 , 569 , 650.Part Xlll Reconciliation of Expenses per Audited Financial Statements With Expenses per Return1 Total expenses and losses per audited financial statements 1 4 , 023 , 887.2a

    Amounts included on line 1 but not on Form 990, Part IX, line 25Donated services and use of facilities 2a

    b Prior year adjustments 2bc Other losses 2c

    d Other (Describe in Part XIV) 2de Add lines 2a through 2d 2e 0 .

    3 Subtract line 2e from line 1 3 4 0 2 3 887.4a

    bc

    Amounts included on Form 990, Part IX, line 25, but not on line 1Investment expenses not included on Form 990, Part VIII, line 7bOther (Describe in Part XIV)Add lines 4a and 4b

    4a4b

    c .

    5 Total expenses Add lines 3 and 4c. (This must equal Form 990, Part I line 18 5 4 , 023 , 887.Part 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, PartX, 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 information.PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED NEW

    GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION

    ADOPTED THIS NEW GUIDANCE FOR THE YEAR ENDED SEPTEMBER 30, 2011 AND 2010.

    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. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME

    TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FORSchedule D (Form 990) 2010

    03205412-20-10

  • KENT COUNTY SOCIETY FOP, THE PREVENTIONSchedule D Form 990 2010 OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51- 6018851 Pa e 5Part XIV I Supplemental Information (continued)

    YEARS BEFORE 2007 DUE TO THE EXPIRATION OF THE STATUTE OF LIMITATIONS.

    Schedule D (Form 990) 201003205512-20-10

  • SCHEDULE G(Form 990 or 990-EZ)

    Department of the TreasuryInternal Revenue Service

    Supplemental Information Regarding OMB No 1545-0047Fundraising or Gaming Activities 2010

    Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19,or if the organization entered more than $15,000 on Form 990-EZ, line 6a. Open To Public

    Illo, Attach to Form 990 or Form 990-EZ. See separate instructions. InspectionName of the organization KENT COUNTY SOCIETY FOR THE PREVENTION Employer identification number

    OF CRUELTY TO ANIMALS. INC. (SPCA) 51-6018851

    Part I Fundraising Activities . Complete if the organization answered "Yes" to Form 990, Part IV, line 17 Form 990-EZ filers are notrequired to complete this part

    1 Indicate whether the organization raised funds through any of the following activities Check all that applya Mail solicitations e Solicitation of non -government grantsb 0 Internet and email solicitations f 0 Solicitation of government grantsc 0 Phone solicitations g E::] Special fundraising eventsd 0 In-person solicitations

    2 a Did the organization have a written or oral agreement with any individual ( including officers, directors , trustees orkey employees listed in Form 990 , Part VII ) or entity in connection with professional fundraising services? Yes No

    b If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to becompensated at least $5,000 by the organization

    (i) Name and address of individualor entity (fundraiser) (ii) Activity

    (iii Didfundraiser

    orconsof

    custodycontributions?

    (iv) Gross receiptsfrom activity

    (v) Amount paidto (or retained by)

    fundraiserlisted in col W

    Amount aid(vi) 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) 2010

    032081 01-13-11

  • KENT COUNTY SOCIETY FOR TIDE PREVENTIONSchedule G Form 990 or 990-E 2010 OF CRUELTY TO ANIMALS , INC. ( SPCA ) 51-6018851 Pa e 2Part 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 List events with gross receipts greater than $5.000(a) Event #1 ( b) Event #2 (c) Other events ( d) Total events

    COCKTAIL SCAMPER PAWS (add col ( a) throughARTY CLAWS

    9col (c))

    (eventtype) (event type) (total number)c

    1 Gross receipts 32 , 560 . 14 , 891 . 43 , 331. 90 , 782.

    2 Less Charitable contributions

    3 Gross income line 1 minus line 2) 32 , 560 . 14 , 891 . 43 , 331. 90 , 782.

    4 Cash prizes

    5 Noncash prizes

    CCNa 6 Rent/facility costsuw

    U

    7 Food and beverages

    8 Entertainment9 Other direct expenses 12 111. 6 , 807 .1 7 , 334 . 26 , 252.10 Direct expense summary Add lines 4 through 9 in column (d) 26 , 252 411 Net income summary Combine line 3 , column (d), and line 10 10, 64 . 530.

    F'artt Uaming . 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

    m

    Ca^

    a^

    2 Cash prizes

    CC

    C1 3 Noncash prizesxw

    U02 4 Rent/facility costs0

    Other direct

    6 Volunteer labor

    I(b) Pull tabslnstant (c) Other gaming(a) Bingo bingo/progressive bingo

    Yes

    7 Direct expense summary. Add lines 2 through 5 in column (d)

    Net aamina income

    (d) Total gaming (add;ol (a) through col (c))

    00.

    9 Enter the state (s) in which the organization operates gaming activitiesa Is the organization licensed to operate gaming activities in each of these states? 0 Yes 0 Nob If "No," explain

    10a Were any of the organization ' s gaming licenses revoked , suspended or terminated during the tax year? E] Yes 0 Nob If "Yes," explain

    % I IYes % L.JYes %No 0 No

    032082 01-13-11 Schedule G (Form 990 or 990-EZ) 2010

  • .KENfi COUNTY SOCIETY FOR THE PREVENTIONSchedule G (Form 990 or 990-EZ ) 2010 OF CRUELTY TO ANIMALS , INC. (SPCA) 51-6018851 Page 311 Does the organization operate gaming activities with nonmembers? Yes 0 No12 Is the organization a grantor , beneficiary or trustee of a trust or a member of a partnership or other entity formed

    to administer charitable gaming? Yes No13 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 0 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

    0 Director/officer = Employee = Independent contractor

    17 Mandatory distributionsa Is the organization required under state law to make charitable distributions from the gaming proceeds to

    retain the state gaming license? 0 Yes 0 Nob 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 jll^ $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

    032083 01-13- 11 Schedule G (Form 990 or 990-EZ) 2010

  • SCHEDULE 0(Form 990 or 990-EZ)

    Department of the TreasuryInternal Revenue Service

    Supplemental Information to Form 990 or 990-EZComplete to provide information for responses to specific questions on

    Form 990 or 990-EZ or to provide any additional information.110- Attach to Form 990 or 990-EZ.

    )MB No 1545-0047

    2010Open to PublicInspection

    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) (2010)03221101-24-11

  • Name of the organization KENT COUNTY SOCIETY FOR THE PREVENTION Employer identification numberOF 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.

    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

    03221201-24- 11 Schedule 0 (Form 990 or 990-EZ) (2010)

  • OMB No 1545-017 24562Fpm Depreciation and Amortization 990 2010(Including Information on Listed Property)Department of the TreasuryInternal Revenue Service (99) See separate instructions . Attach to your tax return .

    AttachmentSequence No 67

    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 51-6018851Part I Election To Expense Certain Property Under Section 179 Note : If you have any listed property, complete Part V before you complete Part1 Maximum amount (see instructions) 1 500 , 000.2 Total cost of section 179 property placed in service (see instructions) 23 Threshold cost of section 179 property before reduction in limitation 3 2 , 000 , 000.4 Reduction in limitation Subtract line 3 from line 2 If zero or less, enter -0- 45 Dollar limitation for tax year Subtract line 4 from line 1 If zero or less, enter -0 - If married film separatel y , 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 1

    8 Total elected cost of section 179 property Add amounts in column (c), lines 6 and 79 Tentative deduction Enter the smaller of line 5 or line 810 Carryover of disallowed deduction from line 13 of your 2009 Form 4562

    11 Business income limitation Enter the smaller of business income (not less than zero) or line 512 Section 179 expense deduction Add lines 9 and 10, but do not enter more than line 1113 Carryover of disallowed deduction to 2011 Add lines 9 and 10 , less line 12 Note : Do not use Part ll or Part 111 below for listed property Instead, use Part V.

    9

    11

    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 14

    15 Property subject to section 168(f)(1) election 15

    Part III I MACRS Depreciation (Do not include listed property.) (See instructions)Section A

    17 MACRS deductions for assets placed in service in tax years beginning before 2010 17 5 , 820.18 If you are electing to group any assets placed in service during the tax year into one or more general asset accounts , check here

    Section B - Assets Placed in Service Durina 2010 Tax Year Usina 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 (t) Method ( g) Depreciation deduction

    19a 3-year propertyb 5-year propertyc 7-year property

    d 10-year propertye 15-year property

    f 20-year property25-year property 25 yrs S/L

    / 27 5 yrs MM S/Lh Residential rental property/ 27 5 yrs MM S/L

    / 39 yrs MM S/Li Nonresidential real property/ MM S/L

    Section C - Assets Placed in Service During 2010 Tax Year Using the Alternative Deoreciation System

    20a Class life S/Lb 12 ear 12 yrs S/Lc 40 ear / 40 yrs MM S/L

    Part IV Summary (See instructions)

    21 Listed property Enter amount from line 28 21 2 , 348.22 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 22 198 , 207.23 For assets shown above and placed in service during the current year, enter the

    portion of the basis attributable to section 263A costs 1 23 1 120112-1- LHA For Paperwork (2010)Reduction Act Notice , see separate instructions . Form 4562

  • KENT' COUNTY SOCIETY FOR TAE PItEVENTIONForm 4562 (2010) OF CRUELTY TO ANIMALS, INC. (SPCA) 51-6018851 Page 2Part V Listed Property (Include automobiles, certain other vehicles, certain computers, and property used for entertainment, recreation, or

    amusement)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 C if applicable

    Section A - Depreciation and Other Information (Caution : See the instructions for limits for oassenaer automobiles)24a Do you have evidence to support the businessfinvestment use clalmed7 Yes 0 No 24b If "Yes," is the evidence written' Yes No

    (a) (b) (c) ( d) (e) (f) (g) (h) (1)Type of property Dateplaced in

    Business/investment Cost or

    Basis for depreciation(businesslnvestment Recovery Method/ Depreciation

    Electedsection 179(list vehicles first

    service use percentage other basis use only) period Convention deduction cost25 Special depreciation allowance for qualified listed property placed in service during the tax year and

    used more than 50% in a q ualified business use 252R Prooertv used more than 50% in a Dualified business use.

    2011 CHEVY %SILVERADO 011011 100.00% 23 , 484. 23 484. 5 SHY 2 , 348.

    27 Property used 50% or less in a qualified business use

    % S/L -

    S/L28 Add amounts in column (h), lines 25 through 27 Enter here and on line 21, page 1 28 2,348.29 Add amounts in column ( i ) , line 26 Enter here and on line 7, page 1 I 29

    Section B - Information on Use of VehiclesComplete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related personIf 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 businessfinvestment miles driven during the(a)

    Vehicle(b)

    Vehicle(c)

    Vehicle(d)

    Vehicle(e)

    Vehicle(f)

    Vehicleyear (do not include commuting miles)

    31 Total commuting miles driven during the year32 Total other personal (noncommuting) miles

    driven33 Total miles driven during the year

    Add lines 30 through 3234 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?

    Section C - Questions for Employers Who Provide Vehicles for Use by Their EmployeesAnswer 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 Noemployees? X

    38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by youremployees? 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? X40 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?41 Do you meet the requirements concerning qualified automobile demonstration use?

    Part VI Amortization(a) (b) (c) (d ) (e) (f)

    Description of costs Date amortization Amortizable Code Amortization Amortizationbegins amount section penod or percentage for this year

    42 Amortization of costs that begins during your 2010 tax year

    43 Amortization of costs that began before your 2010 tax year 43

    44 Total. Add amounts in column (f) See the instructions for where to report 44016252 12-21-to Form 4562 (2010)

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