The Tulsa SPCA’s mission is to improve the lives of dogs ...Jul 07, 2020 · o Fraud article •...

The Tulsa SPCA’s mission is to improve the lives of

dogs and cats, and their human companions.

Tulsa Society for the Prevention of Cruelty to Animals

2910 Mohawk Blvd ● Tulsa, OK 74110 918.428.SPCA (7722) www.tulsaspca.org

Tulsa SPCA ● TSPCA Board Dates to Remember • Board Meeting - 2020 Dates

• September 23, 2020 • November 18, 2020

Committee Mtg Dates • Finance – August 19th 2020 5:30 ZOOM • Special Events– TBD • Operations – TBD • ER – TBD • Strategic Planning – TBD • Board Dev’t – as needed

Tulsa SPCA Board Meeting Agenda Wednesday, July 22, 2020 | 5:30 pm Zoom Call-in (Due to Social Distancing)

Join Zoom Meeting Meeting ID: TBD Password: TBD

Call to Order – Jene Harmon, President Welcome Guest(s):

Committee Reports

• Finance – Susan Rogers, Chair o Review and approval:

April financials May financials

o In kind policy o Gift Acceptance policy o 2020 Cashflow projections o Trust Co of Oklahoma – June 30, 2020 portfolio update o Fraud article

• Operations – Mary Green, Chair • External Relations – Mindy Tiner • Board Development – Katie Hood

o Board Vote – Andrea Maduro • Special Events – Charlotte Henry, Chair • Resource Dev’t / Strategic Planning – Jene Harmon, Chair

Executive Director Update – Mindy Tiner President Update

• Building Update • Approval of May 2020 meeting minutes

Executive Session – (if needed) – Jene Harmon • Covid-19

New Business/Reminders

Next meeting September 23 ,2020

Adjourn

https://us02web.zoom.us/j/87257713261?pwd=TlJhaWVvSkJDeWNad3lNdG1hT2Q2dz09

http://www.facebook.com/tulsaspca

http://www.google.com/imgres?imgurl=http://aux.iconpedia.net/uploads/1061260918.png&imgrefurl=http://www.iconspedia.com/icon/twitter-3163.html&usg=__UhEafPUHA-BbZAHKRpSlEaLiWkw=&h=256&w=256&sz=27&hl=en&start=8&zoom=1&tbnid=KWnUHV7BuzcZgM:&tbnh=111&tbnw=111&ei=MsWcTsP_K7KHsALEuvXeCQ&prev=/search?q=twitter&hl=en&safe=active&gbv=2&tbm=isch&itbs=1

FINANCIALS April 2020 Year to Date 2020 % of Budget YTDRevenue 129,253.27$ 213,385.30$ 10%

Expenses 196,487.79$ 607,852.75$ 29%

Profit / Loss (67,234.52)$ (394,467.45)$ n/a

CASH POSITION April 2020 Year to Date 2020 One Year AgoShort Term - Checking and CDs 767,914.25$ n/a

Building -$ n/a

Long Term Investments 1,063,679.69$ n/a

Coalition for Tulsa Pets / Flexible Spending 18,629.28$ n/a

TOTAL 1,850,223.22$ n/a 2,408,987.15$ Cash flow n/a 305,979.86$

SIGNIFICANT TRANSACTIONS April 2020Significant Donations 2,597.14$

Significant Donations 2,985.00$



Significant Expenses 5,334.23$


Investment

Capital 5,075.34$

OPERATING RESERVE CALCULATION Policy ActualLong Term Managed n/a 1,063,679.69$

Conservative - Building Fund n/a -$

Ear-marked for 2019 Op Expenses n/a 95,632.13$

Operating Reserve n/a 690,911.40$ 786,543.53$ 6 months 4.5 monthscash/investments (not including long term and building fund) divided by $173,500

D.R.E.

Tulsa SPCAFinancial Summary

April 2020

ExplanationKirkpatrick Foundation

$81,305 gain in investment accounts (unrealized)

Williams; PAC matches - employee directed

Petco Foundation

Irene and Stan Burnstein

Preventive medical - Public Clinic

Workman's Comp

TULSA SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, INC.

FINANCIAL STATEMENTS

INDEPENDENT ACCOUNTANT’S COMPILATION REPORT

APRIL 30, 2020

2738 East 51st Street ♦ Suite 370

Tulsa, Oklahoma 74105-6285 Phone (918 749-0921 ♦ Fax (918) 744-8609

Email: [email protected] ♦ www.cgwpllc.com

W. Jeffrey Conklin, CPA

Neil D. Gilpin, CPA Shaun B. Wertz, CPA Taylor D. Gilpin, CPA

D. Brent Allison, CPA

Seth P. Carr, CPA

2738 East 51st Street, Suite 370 ● Tulsa, OK 74105-6285 ● 918.749.0921 ● 918.744.8609 fax ● www.cgwpllc.com

ACCOUNTANT’S COMPILATION REPORT Board of Directors Tulsa Society for the Prevention of Cruelty to Animals, Inc. Tulsa, Oklahoma Management is responsible for the accompanying financial statements of Tulsa Society for the Prevention of Cruelty to Animals, Inc. (a nonprofit organization), which comprise the statement of financial position as of April 30, 2020 and 2019, and the related statement of activities for the period then ended in accordance with accounting principles generally accepted in the United States of America. We have performed a compilation engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. We did not audit or review the financial statements nor were we required to perform any procedures to verify the accuracy or completeness of the information provided by management. Accordingly, we do not express an opinion, a conclusion, nor provide any form of assurance on these financial statements. Management has elected to omit substantially all of the disclosures and the statements of cash flows and functional expenses required by accounting principles generally accepted in the United States of America. If the omitted disclosures and the statements of cash flows and functional expenses were included in the financial statements, they might influence the user’s conclusions about the Organization’s financial position, changes in net assets, and cash flows. Accordingly, the financial statements are not designed for those who are not informed about such matters.

CONKLIN, GILPIN AND WERTZ, P.L.L.C. Certified Public Accountants Tulsa, Oklahoma May 26, 2020

Apr 30, 20 Apr 30, 19

ASSETS

Current Assets

Checking/Savings

1000 ꞏ BOK Checking-Operating 428,292.84 386,517.47

1005 ꞏ BOK Savings 338,921.41 138,689.45

1006 ꞏ BOK Checking - Auxiliary 0.00 47,551.52

1007 ꞏ TCF - Endowment - LT 34,630.51 33,800.17

1012 ꞏ BOK-CoalitionForPets-700196363 4,076.34 4,074.31

1016 ꞏ BOK-Flexible Spending 700196374 14,552.94 6,250.63

1026 ꞏ TCO Conservative 88070104 -Bldg 0.00 74,190.52

1027 ꞏ TCO Managed 8807A0104 - LT 924,958.07 860,434.92

1029 ꞏ BOK Inv 7405 for 2018 Operating 104,091.11 81,016.18

1039 ꞏ BOK Inv 7405 for 2019 Operating 0.00 775,961.98

1045 ꞏ Petty Cash - Main Building 400.00 200.00

1046 ꞏ Petty Cash - Clinic 200.00 200.00

1047 ꞏ Petty Cash - MAC 100.00 100.00

Total Checking/Savings 1,850,223.22 2,408,987.15

Accounts Receivable

ACCOUNTS RECEIVABLE

1301 ꞏ A/R - Flexible Spending 9,170.22 6,252.15

1302 ꞏ Flexible Spending Deposit 1,200.00 1,200.00

ACCOUNTS RECEIVABLE - Other 525.00 0.00

Total ACCOUNTS RECEIVABLE 10,895.22 7,452.15

Total Accounts Receivable 10,895.22 7,452.15

Other Current Assets

TRUST ASSETS

1101 ꞏ White

1107 ꞏ White-Beneficial Interest 1,285,366.46 1,054,681.93

1108 ꞏ White - Oil and Gas Properties 40,000.00 40,000.00

Total 1101 ꞏ White 1,325,366.46 1,094,681.93

1134 ꞏ King Trusts

1135 ꞏ King Trust #1 80,902.00 107,870.00

1136 ꞏ King Trust #2 274,372.35 313,568.40

1137 ꞏ PV Discount - King Trusts -34,792.79 -46,053.00

Total 1134 ꞏ King Trusts 320,481.56 375,385.40

Total TRUST ASSETS 1,645,848.02 1,470,067.33

1050 ꞏ Undeposited Funds 0.00 1,660.00

1200 ꞏ Prepaid Expenses

1202 ꞏ General Pre-paid expenses 3,365.81 0.00

Total 1200 ꞏ Prepaid Expenses 3,365.81 0.00

Total Other Current Assets 1,649,213.83 1,471,727.33

TULSA SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, INCSTATEMENTS OF FINANCIAL POSITION

APRIL 30, 2020 AND 2019

See accountants' compilation report

Apr 30, 20 Apr 30, 19


APRIL 30, 2020 AND 2019

Total Current Assets 3,510,332.27 3,888,166.63

Fixed Assets

PROPERTY AND EQUIPMENT

1400 ꞏ Land 64,038.00 64,038.00

1401 ꞏ Land - Mayco Building 16,998.24 16,998.24

1406 ꞏ Assets Held for Sale 3,332.00 3,332.00

1410 ꞏ Building

1412 ꞏ Original Cost 275,835.65 275,835.65

1415 ꞏ Depreciation{71} -208,020.68 -207,362.63

Total 1410 ꞏ Building 67,814.97 68,473.02

1416 ꞏ Cattery - Upgrade

1418 ꞏ Original Cost 58,504.65 58,504.65

1419 ꞏ Depreciation -5,606.00 -1,706.00

Total 1416 ꞏ Cattery - Upgrade 52,898.65 56,798.65

1420 ꞏ Furniture & Fixtures

1422 ꞏ Original Cost 26,034.25 26,034.25

1425 ꞏ Depreciation{75} -8,543.62 -5,923.94

Total 1420 ꞏ Furniture & Fixtures 17,490.63 20,110.31

1426 ꞏ Public Clinic

1427 ꞏ Original Cost 1,860,970.31 1,375,513.61

1428 ꞏ Depreciation -15,819.25 0.00

Total 1426 ꞏ Public Clinic 1,845,151.06 1,375,513.61

1430 ꞏ Equipment

1432 ꞏ Original Cost 44,394.00 41,339.00

1435 ꞏ Depreciation{78} -30,511.57 -26,448.00

1430 ꞏ Equipment - Other 3,229.23 0.00

Total 1430 ꞏ Equipment 17,111.66 14,891.00

1436 ꞏ Phase III-MasterPlan&NewShelter

1437 ꞏ Original Cost 211,100.80 228,179.44

1438 ꞏ Building Upgrades 8,798.36 2,785.00

1439 ꞏ Depreciation -7,860.36 0.00

Total 1436 ꞏ Phase III-MasterPlan&NewShelter 212,038.80 230,964.44

1440 ꞏ Vehicles

1442 ꞏ Original Cost 261,904.79 219,406.18

1445 ꞏ Depreciation{81} -191,930.68 -176,214.26

Total 1440 ꞏ Vehicles 69,974.11 43,191.92

1450 ꞏ Mayco Furniture/Fixtures/Tele

1452 ꞏ Telephone Upgrade 11,647.75 11,647.75

1458 ꞏ Depreciation -1,497.68 0.00

Total 1450 ꞏ Mayco Furniture/Fixtures/Tele 10,150.07 11,647.75

Total PROPERTY AND EQUIPMENT 2,376,998.19 1,905,958.94


Apr 30, 20 Apr 30, 19


APRIL 30, 2020 AND 2019

Total Fixed Assets 2,376,998.19 1,905,958.94TOTAL ASSETS 5,887,330.46 5,794,125.57

LIABILITIES & EQUITY

Liabilities

Current Liabilities

Accounts Payable

2001 ꞏ Accounts Payable 27,527.98 58,719.27

2004 ꞏ A/P - Flexible Spending 14,552.94 6,250.63

Total Accounts Payable 42,080.92 64,969.90

Credit Cards

2020 ꞏ Card Member Services CreditCard 0.00 1,811.69

2021 ꞏ Lowe's Credit Card 839.95 0.00

2022 ꞏ Covetrus 2,636.92 3,665.61

Total Credit Cards 3,476.87 5,477.30

Other Current Liabilities

2145 ꞏ Payroll Clearing Offset 0.00 -552.67

2150 ꞏ Paycheck Protection Program 229,600.00 0.00

Total Other Current Liabilities 229,600.00 -552.67

Total Current Liabilities 275,157.79 69,894.53

Total Liabilities 275,157.79 69,894.53

Equity

3302 ꞏ Fund Balances 2,262,942.38 2,438,723.86

3303 ꞏ Temp Restricted Net Assets 320,481.56 375,384.61

3307 ꞏ Permanently Restr Net Assets 1,135,352.00 1,135,352.00

3308 ꞏ Temp Rest Net Assets - White 190,014.46 -40,670.07

3333 ꞏ Retained Earnings 2,097,849.72 1,916,940.64

Net Income -394,467.45 -101,500.00

Total Equity 5,612,172.67 5,724,231.04TOTAL LIABILITIES & EQUITY 5,887,330.46 5,794,125.57


Apr 20 Jan - Apr 20

Ordinary Income/Expense

Income

4100 ꞏ Unrestricted Revenue

4105 ꞏ Individuals 15,324.28 63,184.18

4110 ꞏ Corporation 6,914.62 18,447.47

4120 ꞏ Foundations 12,000.00 12,000.00

4125 ꞏ Trusts 0.00 48,033.48

4135 ꞏ Board of Directors Dues 0.00 178.18

4137 ꞏ Miscellaneous 0.00 101.67

4140 ꞏ Shot Clinic 3,356.99 59,828.64

4145 ꞏ Dog Adoptions 3,690.77 21,394.07

4150 ꞏ Dog Intake 310.00 882.55

4155 ꞏ Cat Adoptions 985.00 5,880.00

4160 ꞏ Cat Intake 0.00 350.00

4165 ꞏ Rental Income 150.00 600.00

4170 ꞏ MAC 0.00 30.00

4180 ꞏ Spay/Neuter 2,310.00 51,658.50

4181 ꞏ Miscellaneous Surgery 525.00 525.00

Total 4100 ꞏ Unrestricted Revenue 45,566.66 283,093.74

4200 ꞏ Investment Revenue

4205 ꞏ Interest 853.93 4,158.56

4210 ꞏ Dividends 118.99 3,016.10

4215 ꞏ Royalties 0.00 601.13

4220 ꞏ Gain on Investment 81,305.26 -98,625.39

4224 ꞏ Investment Fees -474.03 -1,744.96

Total 4200 ꞏ Investment Revenue 81,804.15 -92,594.56

4500 ꞏ Restricted Revenue

4505 ꞏ Clinic 0.00 460.00

4520 ꞏ Cruelty Investigations 335.00 718.71

4530 ꞏ Sammy Fund 330.00 1,181.36

Total 4500 ꞏ Restricted Revenue 665.00 2,360.07

5000 ꞏ Fundraising Revenue

5200 ꞏ Trivia

5201 ꞏ Sponsorships 402.10 4,264.20

5202 ꞏ Sponsorships - Corporations 0.00 3,100.00

5203 ꞏ Tickets 0.00 329.87


Total 5200 ꞏ Trivia 402.10 7,894.07

5300 ꞏ Paws and Pictures

5304 ꞏ Sponsorships 143.58 3,279.16

Total 5300 ꞏ Paws and Pictures 143.58 3,279.16

TULSA SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, INCSTATEMENT OF ACTIVITIES

ONE MONTH AND FOUR MONTHS ENDED APRIL 30, 2020


Apr 20 Jan - Apr 20



5500 ꞏ Bingo Bash

5501 ꞏ Sponsorships 323.16 6,456.32

5502 ꞏ Tickets 72.40 72.40

Total 5500 ꞏ Bingo Bash 395.56 6,528.72

5550 ꞏ PAWsh Palaces

5552 ꞏ Sponsorships 281.16 2,600.32

Total 5550 ꞏ PAWsh Palaces 281.16 2,600.32

5000 ꞏ Fundraising Revenue - Other 0.00 26.00

Total 5000 ꞏ Fundraising Revenue 1,222.40 20,328.27

5700 ꞏ Sales

5710 ꞏ Merchandise -4.94 197.78

Total 5700 ꞏ Sales -4.94 197.78

Total Income 129,253.27 213,385.30

Gross Profit 129,253.27 213,385.30

Expense

6100 ꞏ Clinic

6101 ꞏ Gross Wages 57,405.84 150,037.30

6102 ꞏ Payroll Taxes 4,054.88 10,544.90

6103 ꞏ Workers Compensation 0.00 1,222.33

6104 ꞏ Unemployment - State 396.92 1,312.22

6105 ꞏ Insurance 1,065.22 7,532.00

6106 ꞏ Dog Food 0.00 751.31

6107 ꞏ Cat Food 0.00 634.06

6108 ꞏ Medical Supplies -160.10 256.62

6109 ꞏ Contract Vet Services 0.00 510.00

6111 ꞏ Preventive Medical 57.62 856.88

6112 ꞏ Cat Litter 0.00 230.46

6113 ꞏ Microchips 0.00 2,067.25

6114 ꞏ Cleaning Supplies 112.86 449.71

6115 ꞏ Maintenace Supplies 0.00 358.99

6118 ꞏ Electricity 652.42 2,510.50


6120 ꞏ Sammy Fund 1,884.88 6,905.82

6121 ꞏ Equipment Repair 0.00 18.01

6123 ꞏ Tags 0.00 140.74

6124 ꞏ Security 0.00 8.24

6125 ꞏ Office Supplies 0.00 274.09

6126 ꞏ Equipment Purchases 566.97 1,334.11

6130 ꞏ Vaccines 4,773.81 12,182.22

6150 ꞏ Mobile Surgery Vehicle

6152 ꞏ Maintenance 0.00 2,297.67


Apr 20 Jan - Apr 20



6154 ꞏ Insurance 0.00 5,565.66

Total 6150 ꞏ Mobile Surgery Vehicle 0.00 7,863.33


6132 ꞏ Medical Supplies 795.70 1,826.17

6134 ꞏ Preventive Medical 5,334.23 10,346.68

6180 ꞏ Surgery 4,941.33 14,538.82

6184 ꞏ Vaccines 1,579.40 12,029.40

6185 ꞏ Diagnostic Testing 0.00 3,470.53

6186 ꞏ Medications 256.51 1,030.32

6187 ꞏ Property Insurance 0.00 65.07

Total 6175 ꞏ Public Clinic 12,907.17 43,306.99

6198 ꞏ Allocation of Maintenance 5,376.68 21,967.34

6199 ꞏ Allocation of Administration 4,851.31 9,418.13

Total 6100 ꞏ Clinic 93,946.48 283,086.55

6200 ꞏ Pet Care

6201 ꞏ Gross Wages 23,108.95 61,048.83

6202 ꞏ Payroll Taxes 1,681.63 4,454.36

6203 ꞏ Workers Compensation 0.00 457.91

6204 ꞏ Unemployment - State 197.33 593.31

6205 ꞏ Insurance 746.50 4,145.90

6206 ꞏ Dog Food 0.00 2,879.08

6207 ꞏ Cat Food 0.00 820.55

6208 ꞏ Cat Litter 0.00 878.31

6209 ꞏ Washer/Dryer Rental 442.75 1,771.00

6212 ꞏ Cleaning Supplies 338.57 633.45

6213 ꞏ Miscellaneous Supplies 0.00 227.04

6215 ꞏ Enrichment 0.00 470.01

6220 ꞏ Equipment 0.00 720.42



Total 6200 ꞏ Pet Care 38,942.09 122,439.65

6300 ꞏ Adoptions

6301 ꞏ Gross Wages 11,235.78 30,985.02

6302 ꞏ Payroll Taxes 771.49 2,105.47



6305 ꞏ Insurance 181.48 2,534.29

6307 ꞏ MAC Fuel 0.00 183.29

6310 ꞏ Vehicle Insurance 0.00 3,663.52

6315 ꞏ Dog Food 0.00 1,300.23

6316 ꞏ Cat Food 0.00 410.22


Apr 20 Jan - Apr 20




6398 ꞏ Allocation of Maintenance 896.11 3,661.22

6399 ꞏ Allocaton of Administration 4,851.31 9,418.14

Total 6300 ꞏ Adoptions 18,028.35 54,987.60

6400 ꞏ Cruelty Investigations

6401 ꞏ Gross Wages 5,365.97 15,243.13

6402 ꞏ Payroll Taxes 401.31 1,133.75


6405 ꞏ Insurance 14.45 332.44

6406 ꞏ Auto Insurance 0.00 2,212.80

6407 ꞏ Auto Fuel 18.07 463.52

6408 ꞏ Auto Maintenance 0.00 1,231.49

6409 ꞏ Animal Supplies 0.00 117.53


6499 ꞏ Allocaton of Administration 693.04 1,345.44

Total 6400 ꞏ Cruelty Investigations 7,442.00 25,899.69

6500 ꞏ Community Engagement

6501 ꞏ Gross Wages 11,260.14 33,235.16

6502 ꞏ Payroll Taxes 765.46 2,250.32



6505 ꞏ Insurance 267.24 2,618.34

6508 ꞏ T-shirts 0.00 444.24

6509 ꞏ Software 0.00 265.00


6511 ꞏ Volunteer Appreciation

6513 ꞏ Food 0.00 53.00

Total 6511 ꞏ Volunteer Appreciation 0.00 53.00

6518 ꞏ Supplies 0.00 55.95

6519 ꞏ Volunteer Background Checks 0.00 95.90

6525 ꞏ Supplies - General 0.00 137.33

6528 ꞏ Supplies - Fostering 0.00 303.51



Total 6500 ꞏ Community Engagement 14,674.17 46,223.68

6700 ꞏ Credit Card Donation Fees

6701 ꞏ Credit Card Fees from Donations 543.76 2,073.29

Total 6700 ꞏ Credit Card Donation Fees 543.76 2,073.29

7000 ꞏ Maintenance

7001 ꞏ Gross Wages 6,928.25 19,276.34

7002 ꞏ Payroll Taxes 517.35 1,439.61


Apr 20 Jan - Apr 20





7005 ꞏ Insurance 168.35 877.60

7006 ꞏ Utilities

7007 ꞏ Gas - ONG 491.62 2,391.32

7008 ꞏ Electric - PSO 328.93 1,482.23

7009 ꞏ Water - City of Tulsa 529.80 3,420.34

7010 ꞏ Trash Removal 207.99 835.29

Total 7006 ꞏ Utilities 1,558.34 8,129.18

7011 ꞏ Pest Control 0.00 1,154.20

7012 ꞏ Security 185.00 971.25

7013 ꞏ Fuel 31.00 213.83

7014 ꞏ General Maintenance 0.00 1,923.34

7016 ꞏ Vehicle Insurance -252.57 4,049.87

7017 ꞏ Building Repair 0.00 489.24


7019 ꞏ Telephone 1,083.44 3,513.80

7020 ꞏ Landscaping 21.50 21.50


7023 ꞏ Property Insurance 0.00 1,049.48

7024 ꞏ Depreciation 7,377.02 29,460.01

7025 ꞏ Equipment Purchases 0.00 155.80

7026 ꞏ Supplies 0.00 60.74

7098 ꞏ Allocation to Programs -17,922.26 -73,224.44

Total 7000 ꞏ Maintenance -230.18 0.00

7100 ꞏ Administration/Office

7101 ꞏ Gross Wages 5,219.31 14,674.71

7102 ꞏ Payroll Taxes 375.79 1,050.20

7103 ꞏ Workers Compensation 17,218.00 17,234.50


7105 ꞏ Insurance -6.79 481.01

7106 ꞏ Payroll Services 456.45 2,137.52

7107 ꞏ Accounting Services 350.00 1,650.00

7109 ꞏ Travel -666.22 636.36

7110 ꞏ Professional Fees 0.00 45.00

7111 ꞏ Marketing 1,725.00 5,958.81

7112 ꞏ Graphic Designer 1,256.00 1,256.00

7113 ꞏ Printing 0.00 312.39

7114 ꞏ Postage 500.00 665.00

7115 ꞏ Mileage Reimbursement 0.00 74.18

7117 ꞏ Bulk Mail Permit 240.00 240.00


Apr 20 Jan - Apr 20



7118 ꞏ Office Supplies -30.41 884.90

7119 ꞏ Copier 257.32 1,119.09

7120 ꞏ Background Checks 103.85 572.45

7121 ꞏ Drug Screening 78.00 375.00

7122 ꞏ Computer Support 87.99 3,838.34


7126 ꞏ Meals 0.00 665.17

7127 ꞏ Licenses and Fees 0.00 608.05

7128 ꞏ Uniforms 0.00 395.93

7129 ꞏ Shredding 0.00 61.25

7133 ꞏ Storage Unit 81.00 324.00

7135 ꞏ Royalty Management 0.00 48.39

7136 ꞏ FlexibleSpending Administration 55.00 220.00

7137 ꞏ ShortTerm Disability Insurance 318.71 464.44

7198 ꞏ Allocation from Maintenance 896.11 3,661.22


Total 7100 ꞏ Administration/Office 12,732.87 29,032.91

7200 ꞏ Mayco Building (Phase III)

7201 ꞏ ONG 103.01 458.06

7202 ꞏ PSO 146.67 735.99

7203 ꞏ City of Tulsa - Water 93.84 362.97

7208 ꞏ Insurance 0.00 871.54

Total 7200 ꞏ Mayco Building (Phase III) 343.52 2,428.56

8000 ꞏ Governance

8001 ꞏ Audit 0.00 9,500.00

8002 ꞏ Audit Assistance 0.00 850.00

8004 ꞏ Directors Liability Insurance 0.00 643.76

8007 ꞏ Finance/Bank/Credit Card Fees 789.92 2,380.06

8009 ꞏ Staff Appreciation 0.00 269.98

8015 ꞏ 401K Fees and Contributions 3,173.89 9,410.88

Total 8000 ꞏ Governance 3,963.81 23,054.68

8500 ꞏ Resource Development

8501 ꞏ Gross Wages 4,679.86 12,724.73

8502 ꞏ Payroll Taxes 319.38 861.30



8505 ꞏ Insurance -4.62 746.31

8507 ꞏ Software 378.05 1,170.74

Total 8500 ꞏ Resource Development 5,407.88 15,630.70

9000 ꞏ Fundraising

9010 ꞏ Trivia


Apr 20 Jan - Apr 20



9011 ꞏ Use Fees 0.00 500.00


Total 9010 ꞏ Trivia 0.00 1,150.00

9050 ꞏ Bingo Bash

9051 ꞏ Use Fee 0.00 500.00

Total 9050 ꞏ Bingo Bash 0.00 500.00

9599 ꞏ Allocation of Administration 693.04 1,345.44

Total 9000 ꞏ Fundraising 693.04 2,995.44

Total Expense 196,487.79 607,852.75

Net Ordinary Income -67,234.52 -394,467.45Net Income -67,234.52 -394,467.45


Jan - Apr 20 Jan - Apr 19


Income


4105 ꞏ Individuals 63,184.18 53,688.46

4110 ꞏ Corporation 18,447.47 12,351.29

4115 ꞏ Churches 0.00 79.00

4120 ꞏ Foundations 12,000.00 0.00

4125 ꞏ Trusts 48,033.48 1,979.04

4130 ꞏ Estates 0.00 20,364.62



4140 ꞏ Shot Clinic 59,828.64 55,213.90

4145 ꞏ Dog Adoptions 21,394.07 17,637.00

4150 ꞏ Dog Intake 882.55 615.00

4155 ꞏ Cat Adoptions 5,880.00 7,465.00

4160 ꞏ Cat Intake 350.00 2,005.00

4165 ꞏ Rental Income 600.00 750.00

4170 ꞏ MAC 30.00 50.00

4180 ꞏ Spay/Neuter 51,658.50 29,903.00




4205 ꞏ Interest 4,158.56 18,184.58

4207 ꞏ Interest - Auxiliary 0.00 7.81

4210 ꞏ Dividends 3,016.10 2,563.36

4215 ꞏ Royalties 601.13 274.48

4220 ꞏ Gain on Investment -98,625.39 113,174.67

4224 ꞏ Investment Fees -1,744.96 -2,400.04

Total 4200 ꞏ Investment Revenue -92,594.56 131,804.86


4505 ꞏ Clinic 460.00 26,450.00

4510 ꞏ Pet Care 0.00 5,204.00

4520 ꞏ Cruelty Investigations 718.71 1,000.00

4530 ꞏ Sammy Fund 1,181.36 597.42

4540 ꞏ Coalition for Tulsa Pets 0.00 1,910.93

Total 4500 ꞏ Restricted Revenue 2,360.07 35,162.35


5200 ꞏ Trivia

5201 ꞏ Sponsorships 4,264.20 1,769.24

5202 ꞏ Sponsorships - Corporations 3,100.00 0.00

5203 ꞏ Tickets 329.87 0.00

TULSA SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, INCSTATEMENTS OF ACTIVITIES

FOUR MONTHS ENDED APRIL 30, 2020 AND 2019






Total 5200 ꞏ Trivia 7,894.07 1,769.24


5304 ꞏ Sponsorships 3,279.16 977.00

Total 5300 ꞏ Paws and Pictures 3,279.16 977.00

5400 ꞏ Route 66 Marathon 0.00 7,347.50

5500 ꞏ Bingo Bash

5501 ꞏ Sponsorships 6,456.32 769.00

5502 ꞏ Tickets 72.40 0.00

Total 5500 ꞏ Bingo Bash 6,528.72 769.00


5552 ꞏ Sponsorships 2,600.32 500.00

Total 5550 ꞏ PAWsh Palaces 2,600.32 500.00

5600 ꞏ Miscellaneous

5603 ꞏ Other 0.00 365.00

5604 ꞏ Cutest Pet Contest - Studio D 0.00 837.00

Total 5600 ꞏ Miscellaneous 0.00 1,202.00



5700 ꞏ Sales

5710 ꞏ Merchandise 197.78 346.68

Total 5700 ꞏ Sales 197.78 346.68

Total Income 213,385.30 382,331.00

Gross Profit 213,385.30 382,331.00

Expense

6100 ꞏ Clinic

6101 ꞏ Gross Wages 150,037.30 85,938.99

6102 ꞏ Payroll Taxes 10,544.90 6,136.42


6104 ꞏ Unemployment - State 1,312.22 979.63

6105 ꞏ Insurance 7,532.00 7,507.34

6106 ꞏ Dog Food 751.31 277.21

6107 ꞏ Cat Food 634.06 320.56


6109 ꞏ Contract Vet Services 510.00 9,560.00

6111 ꞏ Preventive Medical 856.88 853.28

6112 ꞏ Cat Litter 230.46 306.15

6113 ꞏ Microchips 2,067.25 2,067.25

6114 ꞏ Cleaning Supplies 449.71 1,940.28


6117 ꞏ Training and Certifications 0.00 1,438.00





6118 ꞏ Electricity 2,510.50 1,222.90


6120 ꞏ Sammy Fund 6,905.82 3,994.91


6123 ꞏ Tags 140.74 226.82

6124 ꞏ Security 8.24 0.00


6126 ꞏ Equipment Purchases 1,334.11 1,964.68

6130 ꞏ Vaccines 12,182.22 11,691.76


6152 ꞏ Maintenance 2,297.67 0.00

6154 ꞏ Insurance 5,565.66 706.83

Total 6150 ꞏ Mobile Surgery Vehicle 7,863.33 706.83


6132 ꞏ Medical Supplies 1,826.17 232.57


6136 ꞏ Vaccines (to be cancelled) 0.00 4,483.93

6180 ꞏ Surgery 14,538.82 5,159.43

6184 ꞏ Vaccines 12,029.40 3,966.47

6185 ꞏ Diagnostic Testing 3,470.53 121.09

6186 ꞏ Medications 1,030.32 0.00

6187 ꞏ Property Insurance 65.07 0.00




Total 6100 ꞏ Clinic 283,086.55 211,510.82

6200 ꞏ Pet Care

6201 ꞏ Gross Wages 61,048.83 42,351.37

6202 ꞏ Payroll Taxes 4,454.36 3,160.36



6205 ꞏ Insurance 4,145.90 1,522.53

6206 ꞏ Dog Food 2,879.08 1,958.61

6207 ꞏ Cat Food 820.55 476.89

6208 ꞏ Cat Litter 878.31 520.55

6209 ꞏ Washer/Dryer Rental 1,771.00 1,771.00



6215 ꞏ Enrichment 470.01 937.42

6220 ꞏ Equipment 720.42 0.00







Total 6200 ꞏ Pet Care 122,439.65 94,500.33

6300 ꞏ Adoptions

6301 ꞏ Gross Wages 30,985.02 23,410.66

6302 ꞏ Payroll Taxes 2,105.47 1,618.79



6305 ꞏ Insurance 2,534.29 1,838.31

6307 ꞏ MAC Fuel 183.29 298.20

6308 ꞏ MAC Maintenance 0.00 160.01

6310 ꞏ Vehicle Insurance 3,663.52 3,335.48


6315 ꞏ Dog Food 1,300.23 859.53

6316 ꞏ Cat Food 410.22 224.89






6401 ꞏ Gross Wages 15,243.13 11,639.95

6402 ꞏ Payroll Taxes 1,133.75 869.06



6405 ꞏ Insurance 332.44 250.68

6406 ꞏ Auto Insurance 2,212.80 2,221.84

6407 ꞏ Auto Fuel 463.52 698.90

6408 ꞏ Auto Maintenance 1,231.49 89.19






6501 ꞏ Gross Wages 33,235.16 33,222.68

6502 ꞏ Payroll Taxes 2,250.32 2,335.03



6505 ꞏ Insurance 2,618.34 2,859.17

6507 ꞏ Refreshments 0.00 12.94

6508 ꞏ T-shirts 444.24 0.00

6509 ꞏ Software 265.00 99.00







6513 ꞏ Food 53.00 0.00


6518 ꞏ Supplies 55.95 0.00




6529 ꞏ Other Training Prog/Materials 0.00 300.00





6701 ꞏ Credit Card Fees from Donations 2,073.29 1,106.14

Total 6700 ꞏ Credit Card Donation Fees 2,073.29 1,106.14

6800 ꞏ Coalition for Tulsa Pets

6810 ꞏ Vaccines 0.00 1,298.42

6815 ꞏ Meals 0.00 283.47


6800 ꞏ Coalition for Tulsa Pets - Other 0.00 -45.00

Total 6800 ꞏ Coalition for Tulsa Pets 0.00 1,839.03


7001 ꞏ Gross Wages 19,276.34 7,551.87

7002 ꞏ Payroll Taxes 1,439.61 554.93



7005 ꞏ Insurance 877.60 623.29

7006 ꞏ Utilities

7007 ꞏ Gas - ONG 2,391.32 1,363.00

7008 ꞏ Electric - PSO 1,482.23 1,695.86

7009 ꞏ Water - City of Tulsa 3,420.34 2,330.56

7010 ꞏ Trash Removal 835.29 620.44


7011 ꞏ Pest Control 1,154.20 600.00

7012 ꞏ Security 971.25 1,278.23

7013 ꞏ Fuel 213.83 114.24

7014 ꞏ General Maintenance 1,923.34 915.90

7015 ꞏ Vehicle Maintenance 0.00 511.35




7019 ꞏ Telephone 3,513.80 1,820.75







7023 ꞏ Property Insurance 1,049.48 16,135.44

7024 ꞏ Depreciation 29,460.01 12,297.00


7026 ꞏ Supplies 60.74 18.39


Total 7000 ꞏ Maintenance 0.00 0.00


7101 ꞏ Gross Wages 14,674.71 15,712.88

7102 ꞏ Payroll Taxes 1,050.20 1,141.67

7103 ꞏ Workers Compensation 17,234.50 134.09


7105 ꞏ Insurance 481.01 1,839.66

7106 ꞏ Payroll Services 2,137.52 2,000.67

7107 ꞏ Accounting Services 1,650.00 3,850.00

7108 ꞏ Training 0.00 700.00

7109 ꞏ Travel 636.36 6,622.65


7111 ꞏ Marketing 5,958.81 6,000.00

7112 ꞏ Graphic Designer 1,256.00 320.00

7113 ꞏ Printing 312.39 125.00

7114 ꞏ Postage 665.00 573.05

7115 ꞏ Mileage Reimbursement 74.18 1,214.52


7118 ꞏ Office Supplies 884.90 2,705.69

7119 ꞏ Copier 1,119.09 819.78



7122 ꞏ Computer Support 3,838.34 4,526.68

7123 ꞏ Miscellaneous 182.63 1,098.07

7126 ꞏ Meals 665.17 939.33


7128 ꞏ Uniforms 395.93 -83.34

7129 ꞏ Shredding 61.25 50.00

7133 ꞏ Storage Unit 324.00 313.00




7198 ꞏ Allocation from Maintenance 3,661.22 2,606.27








7201 ꞏ ONG 458.06 620.85

7202 ꞏ PSO 735.99 448.80


7208 ꞏ Insurance 871.54 3,623.27


Total 7200 ꞏ Mayco Building (Phase III) 2,428.56 5,700.51

8000 ꞏ Governance

8001 ꞏ Audit 9,500.00 10,000.00


8004 ꞏ Directors Liability Insurance 643.76 2,196.00

8007 ꞏ Finance/Bank/Credit Card Fees 2,380.06 1,825.83


8010 ꞏ Board Development/Activities 0.00 216.50




8501 ꞏ Gross Wages 12,724.73 9,790.47

8502 ꞏ Payroll Taxes 861.30 669.30



8505 ꞏ Insurance 746.31 119.49

8507 ꞏ Software 1,170.74 0.00



9002 ꞏ Fundraising Meetings 0.00 64.50

9010 ꞏ Trivia

9011 ꞏ Use Fees 500.00 0.00


Total 9010 ꞏ Trivia 1,150.00 0.00

9050 ꞏ Bingo Bash

9051 ꞏ Use Fee 500.00 0.00



Total 9000 ꞏ Fundraising 2,995.44 1,362.88

Total Expense 607,852.75 483,831.00



Tulsa SPCA2020 Budget

Actuals 2020 Through April

2020 Budget % Comments / Notes

Income 33%UNRESTRICTED REVENUE

$63,184.18 $296,000.00 21%$18,447.47 $70,000.00 26%

$2,500.00 0%$12,000.00 $20,000.00 60%$48,033.48 $50,000.00 96%

4126 - Cash Flow from Trusts on Bal Sheet $66,000.00 0%$261,023.76 0%

$178.18 $1,000.00 18%4137 - Miscellaneous $101.67

$59,828.64 $240,000.00 25%$15,000.00 0%

$21,394.07 $52,500.00 41%$882.55 $3,000.00 29%

$5,880.00 $24,000.00 25%$350.00 $2,500.00 14%$600.00 $1,500.00 40%$30.00 $5,000.00 1%

$15,000.00 0%$51,658.50 $400,000.00 13%

4181 - Miscellaneous Surgery $525.00 $10,500.00 5%UNRESTRICTED REVENUE $283,093.74 $1,535,523.76 18%

INVESTMENT REVENUE4,158.56$ $10,000.00 42%

$10.00 0%3,016.10$ $10,000.00 30%

4211 - LT Capital Gains Distribution601.13$ $1,500.00 40%

(98,625.39)$ $40,000.00 -247%

(1,774.96)$ (10,000.00)$ 18%INVESTMENT REVENUE (92,624.56)$ $51,510.00 -180%

RESTRICTED460.00$ $260,000.00 0%

$20,000.00 0%$20,000.00 0%

4525 - Community Engagement $20,000.00 0%718.71$ $20,000.00 4%

1,181.36$ $20,000.00 6%$10,000.00 0%

RESTRICTED $2,360.07 $370,000.00 1%

FUNDRAISINGTotal 5000 Fundraising 20,328.27$ $120,000.00 17%

FUNDRAISING $20,328.27 $120,000.00 17%

MERCHANDISE SALES5710 · Merchandise 198.78$ $5,000.00 4%

TOTAL REVENUE $213,356.30 $2,082,033.76 10%

Expenses

4105 · Individuals4110 · Corporation4115 - Churches4120 · Foundations4125 · Trusts

4130 · Estates / Planned Giving

4160 · Cat Intake4165 · Rental Income4170 · MAC4175 - In Kind4180 - Spay/Neuter

4205 · Interest

4135 · Board of Directors

4140 · Shot Clinic4142 - Non Vaccination Services4145 · Dog Adoptions4150 · Dog Intake4155 · Cat Adoptions

4505 · Clinic4510 · Pet Care4515 · Adoptions

4520 · Cruelty Investigations4530 · Sammy Fund4535 - Building Fund

4207 · Interest - Auxiliary4210 · Dividends

4215 · Royalties4220 · Gain on Investment4222 - Amortization of PV Discount4224 - Investment Fees



CLINIC150,037.30$ $544,517.56 28%10,544.90$ $41,655.59 25%1,222.33$ $7,568.79 16%1,312.22$ $5,989.69 22%7,532.00$ $50,765.28 15%

751.31$ $2,000.00 38%634.06$ $1,500.00 42%256.62$ $35,000.00 1%510.00$ $0.00856.88$ $7,000.00 12%230.46$ $1,000.00 23%

2,067.25$ 449.71$ $5,000.00 9%358.99$ $500.00 72%

$600.00 0%$4,000.00 0%

2,510.50$ $15,000.00 17%393.00$ $500.00 79%

6,905.82$ $15,000.00 46%18.01$ $500.00 4%

$250.00 0%140.74$

8.24$ $1,200.00 1%274.09$ $1,500.00 18%

1,334.11$ $3,000.00 44%$500.00 0%

6129 - Building Upgrade12,182.22$ $25,000.00 49%

$5,000.00 0%CLINIC $200,530.76 $774,546.92 26%

PUBLIC CLINIC1,826.17$ $40,000.00 5%

10,346.68$ $25,000.00 41%6152 - Maintenance 2,297.67$ $2,500.00 92%6153 - Gas $1,000.00 0%

5,565.66$ $2,000.00 278%14,538.82$ 12,029.40$ $37,000.00 33%3,470.53$ $2,000.00 174%1,030.32$ $5,000.00 21%

65.07$ $15,000.00 0% moved in May 2020$3,000.00 0%

PUBLIC CLINIC $51,170.32 $132,500.00 39%$251,701.08 $907,046.92 28%

PET CARE6201 · Gross Wages 61,048.83$ $203,988.51 30%6202 · Payroll Taxes 4,454.36$ $15,605.12 29%6203 · Workers Compensation 457.91$ $2,835.44 16%6204 · Unemployment - State 593.31$ $2,243.87 26%6205 · Health Insurance 4,145.90$ $21,683.26 19%6206 · Dog Food 2,879.08$ $7,000.00 41%6207 · Cat Food 820.55$ $2,500.00 33%6208 · Cat Litter 878.31$ $2,000.00 44%6209 · Washer/Dryer Rental 1,771.00$ $6,000.00 30%6210 · Staff Wellness $1,000.00 0%6211 · Training $2,000.00 0%6212 · Cleaning Supplies 633.45$ $12,000.00 5%

6107 · Cat Food6108 · Medical Supplies 6109 · Contract Vet6111 · Preventive Medical6112 · Cat Litter6113 · Microchips

6101 · Gross Wages6102 · Payroll Taxes6103 · Workers Compensation6104 · Unemployment - State6105 · Health Insurance6106 · Dog Food

6120 · Sammy Fund6121 - Equipment Repairs6122 - Enrichment6123 - Tags6124 - Security6125 - Office Supplies

6114 · Cleaning Supplies6115 · Maintenance Supplies6116 · Software6117 · Training and Certifications6118 · Electricity6119 · Miscellaneous

6154 - Insurance for mobile surgery unit6180 - Surgery6184 - Vaccines - Public6185 - Diagnostic Testing6186 - Medication6188 - Microchips

6126 - Equipment6128 - Equipment Maintenance

6130 - Vaccines6131 - Diagnostic Testing

6132 - Medical Supplies - Public6134 - Preventive Medical - Public

6189 - ID Tags (Public)



6213 · Miscellaneous Supplies 227.04$ $1,000.00 23%470.01$ $4,000.00 12%720.42$ $2,000.00 36%

PET CARE $79,100.17 $285,856.21 28%

ADOPTIONS6301 · Gross Wages 30,985.02$ $106,852.51 29%6302 · Payroll Taxes 2,105.47$ $8,174.22 26%6303 · Workers Compensation 239.86$ $1,485.25 16%6304 · Unemployment - State 283.99$ $1,175.38 24%6305 · Health Insurance 2,534.29$ $11,833.34 21%6306 · Microchips $7,620.00 0%6307 · MAC Fuel 183.29$ $1,750.00 10%6308 · MAC Maintenance $5,000.00 0%6309 · Vehicle Maintenance $2,000.00 0%6310 · Vehicle Insurance 3,663.52$ $3,500.00 105%

$1,000.00 0%$0.00

6315 - Dog Food 1,300.23$ $2,000.00 65%410.22$ $900.00 46%202.35$ $300.00 67%

ADOPTIONS $41,908.24 $153,590.70 27%

CRUELTY INVESTIGATIONS6401 · Gross Wages 15,243.13$ $49,382.01 31%6402 · Payroll Taxes 1,133.75$ $3,777.72 30%6403 · Workers Compensation $686.41 0%6404 · Unemployment - State 158.37$ $543.20 29%6405 · Health Insurance 332.44$ $1,373.72 24%6406 · Auto Insurance 2,212.80$ $1,700.00 130%6407 · Auto Fuel 463.52$ $2,500.00 19%6408 · Auto Maintenance 1,231.49$ $750.00 164%6409 · Animal Supplies 117.53$ $500.00 24%

CRUELTY INVESTIGATIONS $20,893.03 $61,213.06 34%

COMMUNITY ENGAGEMENT6501 · Gross Wages 33,235.16$ $122,175.46 27%6502 · Payroll Taxes 2,250.32$ $9,346.42 24%6503 · Workers Compensation 41.43$ $256.57 16%6504 · Unemployment - State 312.63$ $1,343.93 23%

2,618.34$ $8,849.85 30%6506 - Postage $0.006507 · Refreshments $750.00 0%6508 · T-shirts 444.24$ $750.00 59%6509 · Software 265.00$ $1,500.00 18%6510 · Miscellaneous 58.74$ $500.00 12%6511 · Volunteer Appreciation

6512 · Use Fees $150.00 0%6513 · Food 53.00$ $1,300.00 4%6514 · Supplies $1,050.00 0%6511 · Other $100.00 0%

Total 6511 · Volunteer Appreciation6518 - Supplies - MAC 55.95$ $100.00 56%6519 - Volunteer Background Checks 95.90$ $1,000.00 10%

$500.00 0%$1,000.00 0%

$50.00 0%137.33$ $500.00 27%303.51$ $1,000.00 30%

6317 - Miscellaneous

6505 · Health Insurance

6520 - Humane Education Training6521 - Humane Education Supplies6522 - Humane Education Memberships6525 - Supplies General

6215 - Enrichment6220 - Equipment

6312 · Animal Supplies6313 - Sammy Fund

6316 - Cat Food

6528 - Supplies - Fostering



$1,000.00 0%$4,200.00 0%

$300.00 0%$100.00 0%

COMMUNITY ENGAGEMENT $39,871.55 $157,822.23 25%

CREDIT CARD DONATION FEES6701 - Credit Card Donation Fees 2,073.29$ $5,500.00 38%

CREDIT CARD DONATION FEES $2,073.29 $5,500.00 38%

MAINTENANCE7001 · Gross Wages 19,276.34$ $62,562.63 31%7002 · Payroll Taxes 1,439.61$ $4,786.04 30%7003 · Workers Compensation 140.44$ $869.62 16%7004 · Unemployment - State 207.01$ $688.19 30%7005 · Health Insurance 877.60$ $8,817.23 10%7006 · Utilities

7007 · Gas - ONG 2,391.32$ $8,000.00 30%7008 · Electric - PSO 1,482.23$ $7,000.00 21%7009 · Water - City of Tulsa 3,420.34$ $10,000.00 34%7010 · Trash Removal 835.29$ $2,500.00 33%

7011 · Pest Control 1,154.20$ $5,000.00 23%7012 · Security 971.25$ $1,600.00 61%7013 · Fuel 213.83$ $1,000.00 21%7014 · General Maintenance 1,923.34$ $5,000.00 38%7015 · Vehicle Maintenance $1,500.00 0%7016 · Vehicle Insurance 4,049.87$ $1,650.00 245%7017 · Building Repair 489.24$ $10,000.00 5%7018 · Equipment Repair 46.79$ $5,000.00 1%

3,513.80$ $10,000.00 35%7020 · Landscaping $5,000.00 0%7021 · Miscellaneous 21.50$ $250.00 9%

44.41$ $500.00 9%7023 · Property Insurance 1,049.48$ $20,000.00 5%7024 · Depreciation 29,460.01$ $20,000.00 147%7025 - Equipment Purchases 155.80$ $2,000.00 8%7026 - Supplies 60.74$ $1,500.00 4%

MAINTENANCE $73,224.44 $195,223.71 38%

ADMINISTRATION/OFFICE7101 · Gross Wages 14,674.71$ $48,656.82 30%7102 · Payroll Taxes 1,050.20$ $3,722.25 28%7103 · Workers Compensation 17,234.50$ $102.18 16867% Allocated in May 20207104 · Unemployment - State 141.69$ $535.22 26%7105 · Health Insurance 481.01$ $1,740.12 28%7106 · Payroll Services 2,137.52$ $5,000.00 43%7107 · Accounting Services 1,650.00$ $5,000.00 33%7108 · Training $10,000.00 0%7109 · Travel 636.36$ $5,000.00 13%7110 · Professional Fees 45.00$ $1,000.00 5%7111 · Marketing 5,958.81$ $21,800.00 27%7112 · Graphic Designer 1,256.00$ 7113 · Printing 312.39$ $15,000.00 2%7114 · Postage 665.00$ $4,000.00 17%7115 · Mileage Reimbursement 74.18$ $3,500.00 2%7117 · Bulk Mail Permit 240.00$ $250.00 96%7118 · Office Supplies 884.90$ $3,500.00 25%7119 · Copier 1,119.09$ $2,750.00 41%7120 · Background Checks 572.45$ $2,000.00 29%

6529 - Other Training Programs/Materials6530 - Electricity6531 - Enrichment Supplies6532 - Postage

7019 · Telephone and Internet

7022 · Property Tax/Association Fees



7121 · Drug Screening 375.00$ $1,000.00 38%7122 · Computer Support 3,838.34$ $9,000.00 43%7123 · Miscellaneous 182.63$ $1,000.00 18%7124 · Planned Giving -$ $4,500.00 0%7126 · Meals 665.17$ $4,000.00 17% moved $420 to Clinic in May7127 · Licenses and Fees 608.05$ $1,000.00 61%7128 - Uniforms 395.93$ $2,000.00 20%7129 - Shredding 61.25$ $250.00 25%7130 - Consulting $1,500.00 0%7133 - Storage Unit 324.00$ $900.00 36%7135 - Royalty Management 48.39$ 7136 - Flexible Spending Account 220.00$ 7138 - Merchandise $3,800.00 0%7139 - Advertising $2,400.00 0%

464.44$ $3,130.00 15%ADMINISTRATION/OFFICE $56,317.01 $168,036.59 34%

MAYCO BUILDING458.08$ No budget?735.99$ No budget?362.97$ No budget?871.54$ moved to 7023 in May

MAYCO BUILDING 2,428.58$ -$

GOVERNANCE8001 · Audit 9,500.00$ $20,000.00 48%8002 · Audit Assistance 850.00$ $1,500.00 57%8003 - Tax Preparation $1,500.00 0%8004 · Directors Liability Insurance 643.76$ $2,400.00 27%8007 · Finance/Bank/Credit Card Fees 2,380.06$ $4,000.00 60%

269.98$ $2,500.00 11%$2,000.00 0%

9,410.88$ $25,000.00 38%$10,000.00 0%

GOVERNANCE $23,054.68 $68,900.00 33%

RESOURCE DEVELOPMENT12,724.73$ $42,745.46 30%

861.30$ $3,270.03 26%14.50$ $89.77 16%

113.12$ $470.20 24%746.31$ $2,268.89 33%

$5,000.00 0%1,170.74$

RESOURCE DEVELOPMENT $15,630.70 $53,844.34 29%

FUNDRAISING1,650.00$ $25,000.00 7%

TOTAL EXPENSES $607,852.77 $2,082,033.76 29%

7201 · ONG7202 · PSO7203 · City of Tulsa - Water

9000 - FUNDRAISING EXPENSE

8501 · Gross Wages8502 · Payroll Taxes8503 · Workers Compensation8504 · Unemployment - State8505 · Health Insurance8506 - Meetings8507 - Software

7137 - Short Term Disability

8009 · Staff Appreciation8010 - Board Activities8015 - 401K Fees and Matching8020 - Capital Campaign

7208 · Property Insurance

Tulsa SPCAStatement of Cash FlowsPeriod Ended April 2020

(Per QB) (Per QB)1/1/2020 4/30/2020 4/30/2020

Income Statement Input Beginning Ending Statement of Period Ended April 2020 Balance Sheet Balance Sheet Cash Flows

Total 4100 - Unrestricted Revenue 283,093.74$ Checking 561,178.47$ 446,922.12$ Beginning Cash 900,010.26$ Total 4200 · Investment Revenue (92,594.56) Savings 338,831.79 338,921.41 Total 4500 · Restricted Revenue 2,360.07 Investments 1,157,098.93 1,063,679.69 Operating Cash Receipts 305,979.86 cash in the doorTotal 5000 · Fundraising Revenue 20,328.27 A/R 15,160.04 10,895.22 Total 5700 · Sales 197.78 Trusts 1,645,848.02 1,645,848.02 Operating Cash Disbursements (447,783.03)

Prepaids 12,268.17 3,365.81 Total Income 213,385.30$ Petty Cash 700.00 700.00 Changes in A/R 4,264.82

Fixed Assets 2,399,545.13 2,376,998.19 Total 6100 · Clinic 283,086.55 Investment Income (92,594.56) Total 6200 · Pet Care 122,439.65 Total Assets 6,130,630.55 5,887,330.46 Total 6300 · Adoptions 54,987.60 Additions to fixed assets 52,006.95 Total 6400 · Cruelty Investigations 25,899.69 Liabilities 123,990.43 275,102.79 Total 6500 · Volunteer Management 46,223.68 Add Depreciation (29,460.01) Total 6700 - Credit Card Fees 2,073.29 Total 6800 - Coalition for Tulsa Pets - Additions to investments 93,419.24 Total 7000 · Maintenance - Total 7100 · Administration/Office 28,977.91 Ending Cash 785,843.53$ Total 7200 - Mayco Building 2,428.56 Total 8000 · Governance 23,054.68 Check -$ Total 8500 - Resource Development 15,630.70 Total 9000 · Fundraising 2,995.44

Total Expense 607,797.75$

Net Income (394,412.45)$

FINANCIALS May 2020 Year to Date 2020 % of Budget YTDRevenue 208,986.76$ 422,372.06$

Expenses 171,565.85$ 779,418.60$

Profit / Loss 37,420.91$ (357,046.54)$ n/a

CASH POSITION May 2020 Year to Date 2020 One Year AgoShort Term - Checking and CDs 908,713.55$ n/a

Building -$ n/a

Long Term Investments 994,552.31$ n/a

Coalition for Tulsa Pets / Flexible Spending 17,618.64$ n/a

TOTAL 1,920,884.50$ n/a 2,283,447.45$ Cash flow n/a 478,824.89$

SIGNIFICANT TRANSACTIONS May 2020Significant Donations 132,194.25$



Significant Expenses (3,964.58)$


Investment 35,966.45$

Capital -$

OPERATING RESERVE CALCULATION Policy ActualLong Term Managed n/a 994,552.31$

Conservative - Building Fund n/a -$

Ear-marked for 2019 Op Expenses n/a 105,826.13$

Operating Reserve n/a 820,506.06$ 926,332.19$ 6 months 5.3 monthscash/investments (not including long term and building fund) divided by $173,500

Nothing material.

Tulsa SPCAFinancial Summary

May 2020

ExplanationMineral royalties from EOG; 18 wells; back to 2002

Gain (unrealized)

Shirley Shreck Settlement Trust

Property Insurance

Class action settlement; reduction of Workman's Comp expense

HoganTaylor final bill for audit

TULSA SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, INC.

FINANCIAL STATEMENTS

INDEPENDENT ACCOUNTANT’S COMPILATION REPORT

MAY 31, 2020

2738 East 51st Street ♦ Suite 370

Tulsa, Oklahoma 74105-6285 Phone (918 749-0921 ♦ Fax (918) 744-8609

Email: [email protected] ♦ www.cgwpllc.com

W. Jeffrey Conklin, CPA

Neil D. Gilpin, CPA Shaun B. Wertz, CPA Taylor D. Gilpin, CPA

D. Brent Allison, CPA

Seth P. Carr, CPA

2738 East 51st Street, Suite 370 ● Tulsa, OK 74105-6285 ● 918.749.0921 ● 918.744.8609 fax ● www.cgwpllc.com

ACCOUNTANT’S COMPILATION REPORT Board of Directors Tulsa Society for the Prevention of Cruelty to Animals, Inc. Tulsa, Oklahoma Management is responsible for the accompanying financial statements of Tulsa Society for the Prevention of Cruelty to Animals, Inc. (a nonprofit organization), which comprise the statement of financial position as of May 31, 2020 and 2019, and the related statement of activities for the period then ended in accordance with accounting principles generally accepted in the United States of America. We have performed a compilation engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. We did not audit or review the financial statements nor were we required to perform any procedures to verify the accuracy or completeness of the information provided by management. Accordingly, we do not express an opinion, a conclusion, nor provide any form of assurance on these financial statements. Management has elected to omit substantially all of the disclosures and the statement of cash flows required by accounting principles generally accepted in the United States of America. If the omitted disclosures and the statement of cash flows were included in the financial statements, they might influence the user’s conclusions about the Organization’s financial position, changes in net assets, and cash flows. Accordingly, the financial statements are not designed for those who are not informed about such matters.

CONKLIN, GILPIN AND WERTZ, P.L.L.C. Certified Public Accountants Tulsa, Oklahoma July 14, 2020

May 31, 20 May 31, 19

ASSETS

Current Assets

Checking/Savings

1000 ꞏ BOK Checking-Operating 460,923.98 345,079.74

1005 ꞏ BOK Savings 338,944.38 388,699.97

1006 ꞏ BOK Checking - Auxiliary 0.00 47,553.54

1007 ꞏ TCF - Endowment - LT 35,452.51 33,471.71

1012 ꞏ BOK-CoalitionForPets-700196363 4,076.51 4,074.48

1016 ꞏ BOK-Flexible Spending 700196374 13,542.13 5,659.25

1026 ꞏ TCO Conservative 88070104 -Bldg 0.00 27,223.59

1027 ꞏ TCO Managed 8807A0104 - LT 959,099.80 825,187.14

1029 ꞏ BOK Inv 7405 for 2018 Operating 105,826.13 78,886.79

1039 ꞏ BOK Inv 7405 for 2019 Operating 0.00 525,977.24

1045 ꞏ Petty Cash - Main Building 400.00 200.00

1046 ꞏ Petty Cash - Clinic 200.00 200.00

1047 ꞏ Petty Cash - MAC 100.00 100.00

Total Checking/Savings 1,918,565.44 2,282,313.45

Accounts Receivable

ACCOUNTS RECEIVABLE 9,350.26 6,446.81

Total Accounts Receivable 9,350.26 6,446.81

Other Current Assets

TRUST ASSETS 1,645,848.02 1,470,067.33

1050 ꞏ Undeposited Funds 2,319.06 1,134.00

1200 ꞏ Prepaid Expenses 2,987.76 0.00

Total Other Current Assets 1,651,154.84 1,471,201.33

Total Current Assets 3,579,070.54 3,759,961.59

Fixed Assets

PROPERTY AND EQUIPMENT 2,369,621.17 2,188,410.85

Total Fixed Assets 2,369,621.17 2,188,410.85TOTAL ASSETS 5,948,691.71 5,948,372.44


MAY 31, 2020 AND 2019


May 31, 20 May 31, 19


MAY 31, 2020 AND 2019

LIABILITIES & EQUITY

Liabilities

Current Liabilities

Accounts Payable

2001 ꞏ Accounts Payable 56,682.24 138,823.52

2004 ꞏ A/P - Flexible Spending 13,542.13 5,659.25

Total Accounts Payable 70,224.37 144,482.77

Credit Cards

2020 ꞏ Card Member Services CreditCard -812.73 1,710.69

2021 ꞏ Lowe's Credit Card 86.49 0.00

2022 ꞏ Covetrus 0.00 7,159.21

Total Credit Cards -726.24 8,869.90

Other Current Liabilities

2150 ꞏ Paycheck Protection Program 229,600.00 0.00

Total Other Current Liabilities 229,600.00 0.00

Total Current Liabilities 299,098.13 153,352.67

Total Liabilities 299,098.13 153,352.67

Equity

3302 ꞏ Fund Balances 2,262,942.38 2,438,723.86

3303 ꞏ Temp Restricted Net Assets 320,481.56 375,384.61

3307 ꞏ Permanently Restr Net Assets 1,135,352.00 1,135,352.00

3308 ꞏ Temp Rest Net Assets - White 190,014.46 -40,670.07

3333 ꞏ Retained Earnings 2,097,849.72 1,916,940.64

Net Income -357,046.54 -30,711.27

Total Equity 5,649,593.58 5,795,019.77TOTAL LIABILITIES & EQUITY 5,948,691.71 5,948,372.44


May 20 Jan - May 20


Income


4105 ꞏ Individuals 11,846.37 75,030.55

4110 ꞏ Corporation 3,377.95 21,825.42

4120 ꞏ Foundations 0.00 12,000.00

4125 ꞏ Trusts 5,000.00 53,033.48



4140 ꞏ Shot Clinic 9,033.87 68,862.51

4145 ꞏ Dog Adoptions 4,060.00 25,454.07

4150 ꞏ Dog Intake 0.00 882.55

4155 ꞏ Cat Adoptions 1,200.00 7,080.00

4160 ꞏ Cat Intake 0.00 350.00

4165 ꞏ Rental Income 150.00 750.00

4170 ꞏ MAC 0.00 30.00

4180 ꞏ Spay/Neuter 3,407.11 55,065.61


4215 ꞏ Royalties 132,219.25 132,820.38



4205 ꞏ Interest 811.50 4,970.06

4210 ꞏ Dividends 381.58 3,397.68

4220 ꞏ Gain on Investment 35,966.45 -62,658.94

4224 ꞏ Investment Fees -416.67 -2,161.63

Total 4200 ꞏ Investment Revenue 36,742.86 -56,452.83


4505 ꞏ Clinic 37.50 497.50

4510 ꞏ Pet Care 549.05 549.05

4515 ꞏ Adoptions -24.32 -24.32

4520 ꞏ Cruelty Investigations 0.00 718.71

4530 ꞏ Sammy Fund 892.12 2,073.48



5200 ꞏ Trivia

5201 ꞏ Sponsorships 40.00 4,304.20

5202 ꞏ Sponsorships - Corporations 0.00 3,100.00

5203 ꞏ Tickets 0.00 329.87


Total 5200 ꞏ Trivia 40.00 7,934.07


5304 ꞏ Sponsorships 8.00 3,287.16


ONE MONTH AND FIVE MONTHS ENDED MAY 31, 2020


May 20 Jan - May 20



Total 5300 ꞏ Paws and Pictures 8.00 3,287.16

5500 ꞏ Bingo Bash

5501 ꞏ Sponsorships 40.00 6,496.32

5502 ꞏ Tickets 0.00 72.40

Total 5500 ꞏ Bingo Bash 40.00 6,568.72


5552 ꞏ Sponsorships 12.00 2,612.32

Total 5550 ꞏ PAWsh Palaces 12.00 2,612.32



Total 5600 ꞏ Miscellaneous 400.00 400.00


Total 5000 ꞏ Fundraising Revenue 500.00 20,828.27

5700 ꞏ Sales

5710 ꞏ Merchandise -29.00 168.78

5711 ꞏ Masks - Public 24.00 24.00

Total 5700 ꞏ Sales -5.00 192.78

Total Income 208,986.76 422,372.06

Gross Profit 208,986.76 422,372.06

Expense

6100 ꞏ Clinic

6101 ꞏ Gross Wages 40,467.44 190,504.74

6102 ꞏ Payroll Taxes 2,931.84 13,476.74


6104 ꞏ Unemployment - State 190.55 1,502.77

6105 ꞏ Health Insurance 2,207.05 9,739.05

6106 ꞏ Dog Food 193.49 944.80

6107 ꞏ Cat Food 181.16 815.22

6108 ꞏ Medical Supplies 349.74 606.36

6109 ꞏ Contract Vet Services -525.00 -15.00


6112 ꞏ Cat Litter 0.00 230.46

6113 ꞏ Microchips 0.00 2,067.25


6115 ꞏ Maintenace Supplies -331.34 27.65

6117 ꞏ Training, Licenses, Certif 420.00 420.00

6118 ꞏ Electricity 566.35 3,076.85


6120 ꞏ Sammy Fund 565.87 7,471.69

6121 ꞏ Equipment Repair -953.75 -935.74

6123 ꞏ Tags 0.00 140.74


May 20 Jan - May 20



6124 ꞏ Security 0.00 8.24


6126 ꞏ Equipment Purchases 209.97 1,544.08

6128 ꞏ Equipment Maintenance 436.17 436.17

6130 ꞏ Vaccines 230.06 12,412.28


6152 ꞏ Maintenance 0.00 2,297.67

6154 ꞏ Insurance 0.00 5,565.66

Total 6150 ꞏ Mobile Surgery Vehicle 0.00 7,863.33




6180 ꞏ Surgery 520.03 15,058.85

6184 ꞏ Vaccines 1,863.87 13,893.27

6185 ꞏ Diagnostic Testing 1,383.60 4,854.13

6186 ꞏ Medications 1,406.43 2,436.75

6187 ꞏ Property Insurance -65.07 0.00



6199 ꞏ Allocation of Administration -1,594.22 7,823.91

Total 6100 ꞏ Clinic 77,698.38 360,784.93

6200 ꞏ Pet Care

6201 ꞏ Gross Wages 15,446.92 76,495.75

6202 ꞏ Payroll Taxes 1,065.43 5,519.79




6206 ꞏ Dog Food 1,199.60 4,078.68

6207 ꞏ Cat Food 234.44 1,054.99

6208 ꞏ Cat Litter 347.04 1,225.35

6209 ꞏ Washer/Dryer Rental 442.75 2,213.75

6212 ꞏ Cleaning Supplies 2,418.31 3,051.76


6215 ꞏ Enrichment 0.00 470.01

6220 ꞏ Equipment 0.00 720.42


6299 ꞏ Allocation of Administration -1,138.73 5,588.53

Total 6200 ꞏ Pet Care 44,791.65 167,231.30

6300 ꞏ Adoptions

6301 ꞏ Gross Wages 7,523.25 38,508.27

6302 ꞏ Payroll Taxes 518.82 2,624.29



May 20 Jan - May 20




6305 ꞏ Health Insurance 632.41 3,166.70

6307 ꞏ MAC Fuel 0.00 183.29


6315 ꞏ Dog Food 541.76 1,841.99

6316 ꞏ Cat Food 117.22 527.44



6399 ꞏ Allocaton of Administration -1,594.22 7,823.92



6401 ꞏ Gross Wages 3,589.24 18,832.37

6402 ꞏ Payroll Taxes 268.96 1,402.71



6405 ꞏ Health Insurance 96.07 428.51

6406 ꞏ Auto Insurance 0.00 2,212.80

6407 ꞏ Auto Fuel 174.17 637.69

6408 ꞏ Auto Maintenance 0.00 1,231.49



6499 ꞏ Allocaton of Administration -227.75 1,117.69



6501 ꞏ Gross Wages 7,686.90 40,922.06

6502 ꞏ Payroll Taxes 525.08 2,775.40




6508 ꞏ T-shirts 0.00 444.24

6509 ꞏ Software 83.00 348.00



6513 ꞏ Food 0.00 53.00


6518 ꞏ Supplies 0.00 55.95





6599 ꞏ Allocation of Administration -455.49 2,235.42



May 20 Jan - May 20




6701 ꞏ Credit Card Fees from Donations 50.43 2,123.72

Total 6700 ꞏ Credit Card Donation Fees 50.43 2,123.72


7001 ꞏ Gross Wages 4,646.10 23,922.44

7002 ꞏ Payroll Taxes 346.99 1,786.60




7006 ꞏ Utilities

7007 ꞏ Gas - ONG 428.57 2,819.89

7008 ꞏ Electric - PSO 214.40 1,696.63

7009 ꞏ Water - City of Tulsa 0.00 3,420.34

7010 ꞏ Trash Removal 207.99 1,043.28

Total 7006 ꞏ Utilities 850.96 8,980.14

7011 ꞏ Pest Control 560.00 1,714.20

7012 ꞏ Security 185.00 1,156.25

7013 ꞏ Fuel 34.00 247.83

7014 ꞏ General Maintenance -361.24 1,562.10




7019 ꞏ Telephone 885.11 4,398.91




7024 ꞏ Depreciation 7,377.02 36,837.03

7025 ꞏ Equipment Purchases -37.92 117.88

7026 ꞏ Supplies 316.58 377.32




7101 ꞏ Gross Wages 3,485.51 18,160.22

7102 ꞏ Payroll Taxes 251.98 1,302.18

7103 ꞏ Workers Compensation -21,059.48 -3,824.98



7106 ꞏ Payroll Services 352.40 2,489.92

7107 ꞏ Accounting Services 350.00 2,000.00

7109 ꞏ Travel 0.00 636.36


7111 ꞏ Marketing 3,088.98 9,047.79


May 20 Jan - May 20



7112 ꞏ Graphic Designer 0.00 1,256.00

7113 ꞏ Printing 2,502.89 2,815.28

7114 ꞏ Postage 256.72 921.72

7115 ꞏ Mileage Reimbursement 12.65 86.83


7118 ꞏ Office Supplies 1,272.04 2,156.94

7119 ꞏ Copier 238.94 1,358.03



7122 ꞏ Computer Support 281.03 4,119.37


7126 ꞏ Meals 0.00 665.17

7127 ꞏ Licenses and Fees -420.00 188.05

7128 ꞏ Uniforms 0.00 395.93

7129 ꞏ Shredding 0.00 61.25

7133 ꞏ Storage Unit 81.00 405.00




7138 ꞏ Masks - Public 249.00 249.00

7139 ꞏ Masks - Staff 1,428.00 1,428.00


7199 ꞏ Allocation to Programs 5,238.16 -25,707.16

7100 ꞏ Administration/Office - Other 150.83 150.83

Total 7100 ꞏ Administration/Office 689.11 29,722.02


7201 ꞏ ONG 102.73 560.79

7202 ꞏ PSO 84.68 820.67


7208 ꞏ Property Insurance -871.54 0.00

Total 7200 ꞏ Mayco Building (Phase III) -684.13 1,744.43

8000 ꞏ Governance

8001 ꞏ Audit 9,906.00 19,406.00


8004 ꞏ Directors Liability Insurance 2,218.00 2,861.76

8007 ꞏ Finance/Bank/Credit Card Fees 793.23 3,173.29





8501 ꞏ Gross Wages 3,288.12 16,012.85

8502 ꞏ Payroll Taxes 226.78 1,088.08


May 20 Jan - May 20






8507 ꞏ Software 378.05 1,548.79



9010 ꞏ Trivia

9011 ꞏ Use Fees 0.00 500.00


Total 9010 ꞏ Trivia 0.00 1,150.00

9030 ꞏ Route 66 Marathon -45.44 -45.44

9050 ꞏ Bingo Bash

9051 ꞏ Use Fee 0.00 500.00


9599 ꞏ Allocation of Administration -227.75 1,117.69

Total 9000 ꞏ Fundraising -273.19 2,722.25

Total Expense 171,565.85 779,418.60

Net Ordinary Income 37,420.91 -357,046.54Net Income 37,420.91 -357,046.54


Jan - May 20 Jan - May 19


Income


4105 ꞏ Individuals 75,030.55 83,595.64

4110 ꞏ Corporation 21,825.42 14,050.83

4115 ꞏ Churches 0.00 79.00

4120 ꞏ Foundations 12,000.00 0.00

4125 ꞏ Trusts 53,033.48 1,979.04

4130 ꞏ Estates 0.00 20,364.62



4140 ꞏ Shot Clinic 68,862.51 72,658.40

4145 ꞏ Dog Adoptions 25,454.07 22,217.00

4150 ꞏ Dog Intake 882.55 615.00

4155 ꞏ Cat Adoptions 7,080.00 10,520.00

4160 ꞏ Cat Intake 350.00 2,056.80

4165 ꞏ Rental Income 750.00 750.00

4170 ꞏ MAC 30.00 209.00

4180 ꞏ Spay/Neuter 55,065.61 40,698.00


4215 ꞏ Royalties 132,820.38 361.32



4205 ꞏ Interest 4,970.06 20,530.51

4207 ꞏ Interest - Auxiliary 0.00 9.83

4210 ꞏ Dividends 3,397.68 2,923.16

4220 ꞏ Gain on Investment -62,658.94 73,284.43

4224 ꞏ Investment Fees -2,161.63 -2,816.71

Total 4200 ꞏ Investment Revenue -56,452.83 93,931.22


4505 ꞏ Clinic 497.50 78,100.00

4510 ꞏ Pet Care 549.05 5,204.00

4515 ꞏ Adoptions -24.32 0.00

4520 ꞏ Cruelty Investigations 718.71 1,000.00

4530 ꞏ Sammy Fund 2,073.48 719.54

4535 ꞏ Building Fund 0.00 150,020.91

4540 ꞏ Coalition for Tulsa Pets 0.00 1,910.93



5200 ꞏ Trivia

5201 ꞏ Sponsorships 4,304.20 2,819.24

5202 ꞏ Sponsorships - Corporations 3,100.00 5,144.00


FIVE MONTHS ENDED MAY 31, 2020 AND 2019





5203 ꞏ Tickets 329.87 0.00


Total 5200 ꞏ Trivia 7,934.07 7,963.24


5301 ꞏ Tickets 0.00 14.73

5303 ꞏ In-Kind 0.00 329.10

5304 ꞏ Sponsorships 3,287.16 6,093.00

Total 5300 ꞏ Paws and Pictures 3,287.16 6,436.83

5400 ꞏ Route 66 Marathon 0.00 7,347.50

5500 ꞏ Bingo Bash

5501 ꞏ Sponsorships 6,496.32 3,509.00

5502 ꞏ Tickets 72.40 1,617.18

Total 5500 ꞏ Bingo Bash 6,568.72 5,126.18


5552 ꞏ Sponsorships 2,612.32 500.00

Total 5550 ꞏ PAWsh Palaces 2,612.32 500.00


5603 ꞏ Other 0.00 571.55


Total 5600 ꞏ Miscellaneous 400.00 1,408.55



5700 ꞏ Sales

5710 ꞏ Merchandise 168.78 463.80

5711 ꞏ Masks - Public 24.00 0.00

Total 5700 ꞏ Sales 192.78 463.80

Total Income 422,372.06 630,713.41

Gross Profit 422,372.06 630,713.41

Expense

6100 ꞏ Clinic

6101 ꞏ Gross Wages 190,504.74 129,008.53

6102 ꞏ Payroll Taxes 13,476.74 9,265.59


6104 ꞏ Unemployment - State 1,502.77 1,317.78


6106 ꞏ Dog Food 944.80 451.35

6107 ꞏ Cat Food 815.22 577.24


6109 ꞏ Contract Vet Services -15.00 10,882.50

6111 ꞏ Preventive Medical 2,263.02 853.28

6112 ꞏ Cat Litter 230.46 306.15





6113 ꞏ Microchips 2,067.25 3,972.25



6117 ꞏ Training, Licenses, Certif 420.00 1,438.00

6118 ꞏ Electricity 3,076.85 1,467.13


6120 ꞏ Sammy Fund 7,471.69 7,470.17

6121 ꞏ Equipment Repair -935.74 87.30

6123 ꞏ Tags 140.74 226.82

6124 ꞏ Security 8.24 0.00


6126 ꞏ Equipment Purchases 1,544.08 1,964.68

6128 ꞏ Equipment Maintenance 436.17 0.00

6130 ꞏ Vaccines 12,412.28 22,320.23


6152 ꞏ Maintenance 2,297.67 0.00

6154 ꞏ Insurance 5,565.66 706.83

Total 6150 ꞏ Mobile Surgery Vehicle 7,863.33 706.83


6132 ꞏ Medical Supplies 2,387.87 3,403.97


6136 ꞏ Vaccines (to be cancelled) 0.00 4,907.69

6180 ꞏ Surgery 15,058.85 7,035.07

6184 ꞏ Vaccines 13,893.27 5,979.97

6185 ꞏ Diagnostic Testing 4,854.13 121.09

6186 ꞏ Medications 2,436.75 0.00




Total 6100 ꞏ Clinic 360,784.93 295,728.18

6200 ꞏ Pet Care

6201 ꞏ Gross Wages 76,495.75 62,404.84

6202 ꞏ Payroll Taxes 5,519.79 4,663.52




6206 ꞏ Dog Food 4,078.68 3,086.57

6207 ꞏ Cat Food 1,054.99 786.85

6208 ꞏ Cat Litter 1,225.35 867.59

6209 ꞏ Washer/Dryer Rental 2,213.75 2,213.75







6215 ꞏ Enrichment 470.01 1,160.90

6220 ꞏ Equipment 720.42 0.00



Total 6200 ꞏ Pet Care 167,231.30 125,995.86

6300 ꞏ Adoptions

6301 ꞏ Gross Wages 38,508.27 32,468.38

6302 ꞏ Payroll Taxes 2,624.29 2,239.17




6307 ꞏ MAC Fuel 183.29 524.60

6308 ꞏ MAC Maintenance 0.00 160.01



6315 ꞏ Dog Food 1,841.99 1,347.11

6316 ꞏ Cat Food 527.44 342.11






6401 ꞏ Gross Wages 18,832.37 16,362.97

6402 ꞏ Payroll Taxes 1,402.71 1,220.36




6406 ꞏ Auto Insurance 2,212.80 2,221.84

6407 ꞏ Auto Fuel 637.69 956.40

6408 ꞏ Auto Maintenance 1,231.49 172.04






6501 ꞏ Gross Wages 40,922.06 46,326.14

6502 ꞏ Payroll Taxes 2,775.40 3,247.01




6507 ꞏ Refreshments 0.00 22.64

6508 ꞏ T-shirts 444.24 0.00





6509 ꞏ Software 348.00 99.00



6513 ꞏ Food 53.00 0.00


6518 ꞏ Supplies 55.95 14.81




6529 ꞏ Other Training Prog/Materials 0.00 300.00





6701 ꞏ Credit Card Fees from Donations 2,123.72 1,899.61

Total 6700 ꞏ Credit Card Donation Fees 2,123.72 1,899.61

6800 ꞏ Coalition for Tulsa Pets

6810 ꞏ Vaccines 0.00 1,298.42

6815 ꞏ Meals 0.00 283.47


6800 ꞏ Coalition for Tulsa Pets - Other 0.00 -45.00

Total 6800 ꞏ Coalition for Tulsa Pets 0.00 1,839.03


7001 ꞏ Gross Wages 23,922.44 10,566.94

7002 ꞏ Payroll Taxes 1,786.60 776.34

7003 ꞏ Workers Compensation 1,219.10 850.09


7005 ꞏ Health Insurance 1,101.14 828.90

7006 ꞏ Utilities

7007 ꞏ Gas - ONG 2,819.89 1,844.01

7008 ꞏ Electric - PSO 1,696.63 2,072.22

7009 ꞏ Water - City of Tulsa 3,420.34 2,913.20

7010 ꞏ Trash Removal 1,043.28 776.92


7011 ꞏ Pest Control 1,714.20 750.00

7012 ꞏ Security 1,156.25 1,373.23

7013 ꞏ Fuel 247.83 139.62

7014 ꞏ General Maintenance 1,562.10 1,140.90

7015 ꞏ Vehicle Maintenance 0.00 511.35








7019 ꞏ Telephone 4,398.91 2,178.27




7024 ꞏ Depreciation 36,837.03 15,371.25


7026 ꞏ Supplies 377.32 160.75




7101 ꞏ Gross Wages 18,160.22 21,660.66

7102 ꞏ Payroll Taxes 1,302.18 1,572.31

7103 ꞏ Workers Compensation -3,824.98 134.09



7106 ꞏ Payroll Services 2,489.92 2,386.42

7107 ꞏ Accounting Services 2,000.00 4,200.00

7108 ꞏ Training 0.00 2,175.00

7109 ꞏ Travel 636.36 6,741.95


7111 ꞏ Marketing 9,047.79 7,500.00

7112 ꞏ Graphic Designer 1,256.00 320.00

7113 ꞏ Printing 2,815.28 985.00

7114 ꞏ Postage 921.72 1,825.85

7115 ꞏ Mileage Reimbursement 86.83 1,264.40


7118 ꞏ Office Supplies 2,156.94 3,172.84

7119 ꞏ Copier 1,358.03 1,128.73



7122 ꞏ Computer Support 4,119.37 5,610.18

7123 ꞏ Miscellaneous 298.19 1,190.82

7126 ꞏ Meals 665.17 1,677.16


7128 ꞏ Uniforms 395.93 -83.34

7129 ꞏ Shredding 61.25 100.00

7133 ꞏ Storage Unit 405.00 394.00




7138 ꞏ Masks - Public 249.00 0.00

7139 ꞏ Masks - Staff 1,428.00 0.00







7100 ꞏ Administration/Office - Other 150.83 0.00



7201 ꞏ ONG 560.79 730.49

7202 ꞏ PSO 820.67 563.44


7208 ꞏ Property Insurance 0.00 3,623.27


Total 7200 ꞏ Mayco Building (Phase III) 1,744.43 6,023.06

8000 ꞏ Governance

8001 ꞏ Audit 19,406.00 18,911.00


8004 ꞏ Directors Liability Insurance 2,861.76 2,196.00

8007 ꞏ Finance/Bank/Credit Card Fees 3,173.29 2,226.74


8010 ꞏ Board Development/Activities 0.00 216.50




8501 ꞏ Gross Wages 16,012.85 13,667.94

8502 ꞏ Payroll Taxes 1,088.08 936.45




8506 ꞏ Meetings 0.00 14.11

8507 ꞏ Software 1,548.79 0.00



9002 ꞏ Fundraising Meetings 0.00 99.50

9010 ꞏ Trivia

9011 ꞏ Use Fees 500.00 0.00


Total 9010 ꞏ Trivia 1,150.00 0.00


9023 ꞏ In Kind 0.00 329.10

Total 9020 ꞏ Paws and Pictures 0.00 329.10

9030 ꞏ Route 66 Marathon -45.44 0.00

9050 ꞏ Bingo Bash

9051 ꞏ Use Fee 500.00 0.00







Total 9000 ꞏ Fundraising 2,722.25 2,133.71

Total Expense 779,418.60 661,424.68



Tulsa SPCA2020 Budget

Actuals 2020 Through May


Income 42%UNRESTRICTED REVENUE

$75,030.55 $296,000.00 25%$21,825.42 $70,000.00 31%

$2,500.00 0%$12,000.00 $20,000.00 60%$53,033.48 $50,000.00 106%

4126 - Cash Flow from Trusts on Bal Sheet $66,000.00 0%$261,023.76 0%

$178.18 $1,000.00 18%4137 - Miscellaneous $101.67

$68,862.51 $240,000.00 29%$15,000.00 0%

$25,454.07 $52,500.00 48%$882.55 $3,000.00 29%

$7,080.00 $24,000.00 30%$350.00 $2,500.00 14%$750.00 $1,500.00 50%$30.00 $5,000.00 1%

$15,000.00 0%$55,065.61 $400,000.00 14%

4181 - Miscellaneous Surgery $525.00 $10,500.00 5%4215 - Royalties $132,820.38 $1,500.00 8855%

UNRESTRICTED REVENUE $453,989.42 $1,537,023.76 30%

INVESTMENT REVENUE4,970.06$ $10,000.00 50%

$10.00 0%3,397.68$ $10,000.00 34%

4211 - LT Capital Gains Distribution(62,658.94)$ $40,000.00 -157%

(2,161.63)$ (10,000.00)$ 22%INVESTMENT REVENUE (56,452.83)$ $50,010.00 -113%

RESTRICTED497.50$ $260,000.00 0%549.05$ $20,000.00 3%(24.32)$ $20,000.00 0%

4525 - Community Engagement $20,000.00 0%718.71$ $20,000.00 4%

2,073.48$ $20,000.00 10%$10,000.00 0%

RESTRICTED $3,814.42 $370,000.00 1%

FUNDRAISINGTotal 5000 Fundraising 20,828.27$ $120,000.00 17%

FUNDRAISING $20,828.27 $120,000.00 17%

MERCHANDISE SALES5710 · Merchandise 192.78$ $5,000.00 4%

TOTAL REVENUE $422,372.06 $2,082,033.76 20%

Expenses

4505 · Clinic4510 · Pet Care4515 · Adoptions

4520 · Cruelty Investigations4530 · Sammy Fund4535 - Building Fund

4207 · Interest - Auxiliary4210 · Dividends

4220 · Gain on Investment4222 - Amortization of PV Discount4224 - Investment Fees

4175 - In Kind4180 - Spay/Neuter

4205 · Interest

4135 · Board of Directors

4140 · Shot Clinic4142 - Non Vaccination Services4145 · Dog Adoptions4150 · Dog Intake4155 · Cat Adoptions

4105 · Individuals4110 · Corporation4115 - Churches4120 · Foundations4125 · Trusts

4130 · Estates / Planned Giving

4160 · Cat Intake4165 · Rental Income4170 · MAC



CLINIC190,504.74$ $544,517.56 35%13,476.74$ $41,655.59 32%10,610.57$ $7,568.79 140% under budgeted1,502.77$ $5,989.69 25%9,739.05$ $50,765.28 19%

944.80$ $2,000.00 47%815.22$ $1,500.00 54%606.36$ $35,000.00 2%(15.00)$ $0.00

2,263.02$ $7,000.00 32%230.46$ $1,000.00 23%

2,067.25$ 1,249.67$ $5,000.00 25%

27.65$ $500.00 6%$600.00 0%

420.00$ $4,000.00 11%3,076.85$ $15,000.00 21%

443.71$ $500.00 89%7,471.69$ $15,000.00 50%(935.74)$ $500.00 -187% check from Spay Ok

$250.00 0%140.74$

8.24$ $1,200.00 1%274.09$ $1,500.00 18%

1,544.08$ $3,000.00 51%436.17$ $500.00 87%

6129 - Building Upgrade12,412.28$ $25,000.00 50%

$5,000.00 0%CLINIC $259,315.41 $774,546.92 33%

PUBLIC CLINIC2,387.87$ $40,000.00 6%

13,424.01$ $25,000.00 54%6152 - Maintenance 2,297.67$ $2,500.00 92%6153 - Gas $1,000.00 0%

5,565.66$ $2,000.00 278% Moved $2770 to acct 7023 15,058.85$ 13,893.27$ $37,000.00 38%4,854.13$ $2,000.00 243%2,436.75$ $5,000.00 49%

$15,000.00 0%$3,000.00 0%

PUBLIC CLINIC $59,918.21 $132,500.00 45%$319,233.62 $907,046.92 35%

PET CARE6201 · Gross Wages 76,495.75$ $203,988.51 38%6202 · Payroll Taxes 5,519.79$ $15,605.12 35%6203 · Workers Compensation 3,974.96$ $2,835.44 140% under budgeted6204 · Unemployment - State 711.93$ $2,243.87 32%6205 · Health Insurance 5,395.15$ $21,683.26 25%6206 · Dog Food 4,078.68$ $7,000.00 58%6207 · Cat Food 1,054.99$ $2,500.00 42%6208 · Cat Litter 1,225.35$ $2,000.00 61%6209 · Washer/Dryer Rental 2,213.75$ $6,000.00 37%6210 · Staff Wellness $1,000.00 0%6211 · Training $2,000.00 0%6212 · Cleaning Supplies 3,051.76$ $12,000.00 25%

6189 - ID Tags (Public)

6154 - Insurance for mobile surgery unit6180 - Surgery6184 - Vaccines - Public6185 - Diagnostic Testing6186 - Medication6188 - Microchips

6126 - Equipment6128 - Equipment Maintenance

6130 - Vaccines6131 - Diagnostic Testing

6132 - Medical Supplies - Public6134 - Preventive Medical - Public

6120 · Sammy Fund6121 - Equipment Repairs6122 - Enrichment6123 - Tags6124 - Security6125 - Office Supplies

6114 · Cleaning Supplies6115 · Maintenance Supplies6116 · Software6117 · Training and Certifications6118 · Electricity6119 · Miscellaneous

6107 · Cat Food6108 · Medical Supplies 6109 · Contract Vet6111 · Preventive Medical6112 · Cat Litter6113 · Microchips

6101 · Gross Wages6102 · Payroll Taxes6103 · Workers Compensation6104 · Unemployment - State6105 · Health Insurance6106 · Dog Food



6213 · Miscellaneous Supplies 517.91$ $1,000.00 52%470.01$ $4,000.00 12%720.42$ $2,000.00 36%

PET CARE $105,430.45 $285,856.21 37%

ADOPTIONS6301 · Gross Wages 38,508.27$ $106,852.51 36%6302 · Payroll Taxes 2,624.29$ $8,174.22 32%6303 · Workers Compensation 2,082.15$ $1,485.25 140% under budgeted6304 · Unemployment - State 333.18$ $1,175.38 28%6305 · Health Insurance 3,166.70$ $11,833.34 27%6306 · Microchips $7,620.00 0%6307 · MAC Fuel 183.29$ $1,750.00 10%6308 · MAC Maintenance $5,000.00 0%6309 · Vehicle Maintenance $2,000.00 0%6310 · Vehicle Insurance 3,663.52$ $3,500.00 105%

$1,000.00 0%$0.00

6315 - Dog Food 1,841.99$ $2,000.00 92%527.44$ $900.00 59%202.35$ $300.00 67%

ADOPTIONS $53,133.18 $153,590.70 35%

CRUELTY INVESTIGATIONS6401 · Gross Wages 18,832.37$ $49,382.01 38%6402 · Payroll Taxes 1,402.71$ $3,777.72 37%6403 · Workers Compensation 851.41$ $686.41 124% under budgeted6404 · Unemployment - State 191.28$ $543.20 35%6405 · Health Insurance 428.51$ $1,373.72 31%6406 · Auto Insurance 2,212.80$ $1,700.00 130% Moved $110 to acct 64036407 · Auto Fuel 637.89$ $2,500.00 26%6408 · Auto Maintenance 1,231.49$ $750.00 164%6409 · Animal Supplies 117.53$ $500.00 24%

CRUELTY INVESTIGATIONS $25,905.99 $61,213.06 42%

COMMUNITY ENGAGEMENT6501 · Gross Wages 40,922.06$ $122,175.46 33%6502 · Payroll Taxes 2,775.40$ $9,346.42 30%6503 · Workers Compensation 350.53$ $256.57 137% under budgeted6504 · Unemployment - State 350.90$ $1,343.93 26%

3,268.71$ $8,849.85 37%6506 - Postage $0.006507 · Refreshments $750.00 0%6508 · T-shirts 444.24$ $750.00 59%6509 · Software 348.00$ $1,500.00 23%6510 · Miscellaneous 58.74$ $500.00 12%6511 · Volunteer Appreciation

6512 · Use Fees $150.00 0%6513 · Food 53.00$ $1,300.00 4%6514 · Supplies $1,050.00 0%6511 · Other $100.00 0%

Total 6511 · Volunteer Appreciation6518 - Supplies - MAC 55.95$ $100.00 56%6519 - Volunteer Background Checks 95.90$ $1,000.00 10%

$500.00 0%$1,000.00 0%

$50.00 0%137.33$ $500.00 27%551.35$ $1,000.00 55%6528 - Supplies - Fostering

6317 - Miscellaneous

6505 · Health Insurance

6520 - Humane Education Training6521 - Humane Education Supplies6522 - Humane Education Memberships6525 - Supplies General

6215 - Enrichment6220 - Equipment

6312 · Animal Supplies6313 - Sammy Fund

6316 - Cat Food



$1,000.00 0%$4,200.00 0%

$300.00 0%$100.00 0%

COMMUNITY ENGAGEMENT $49,412.11 $157,822.23 31%

CREDIT CARD DONATION FEES6701 - Credit Card Donation Fees 2,123.72$ $5,500.00 39%

CREDIT CARD DONATION FEES $2,123.72 $5,500.00 39%

MAINTENANCE7001 · Gross Wages 23,922.44$ $62,562.63 38%7002 · Payroll Taxes 1,786.60$ $4,786.04 37%7003 · Workers Compensation 1,219.10$ $869.62 140% under budgeted7004 · Unemployment - State 256.91$ $688.19 37%7005 · Health Insurance 1,101.14$ $8,817.23 12%7006 · Utilities

7007 · Gas - ONG 2,819.89$ $8,000.00 35%7008 · Electric - PSO 1,696.63$ $7,000.00 24%7009 · Water - City of Tulsa 3,420.34$ $10,000.00 34%7010 · Trash Removal 1,043.28$ $2,500.00 42%

7011 · Pest Control 1,714.20$ $5,000.00 34%7012 · Security 1,156.25$ $1,600.00 72%7013 · Fuel 247.83$ $1,000.00 25%7014 · General Maintenance 1,562.10$ $5,000.00 31%7015 · Vehicle Maintenance $1,500.00 0%7016 · Vehicle Insurance 4,049.87$ $1,650.00 245% now mult vehicles; pre-paid7017 · Building Repair 489.24$ $10,000.00 5%7018 · Equipment Repair 525.21$ $5,000.00 11%

4,398.91$ $10,000.00 44%7020 · Landscaping 42.50$ $5,000.00 1%7021 · Miscellaneous 44.41$ $250.00 18%

$500.00 0%7023 · Property Insurance 24,104.09$ $20,000.00 121%7024 · Depreciation 36,837.03$ $20,000.00 184%7025 - Equipment Purchases 117.88$ $2,000.00 6%7026 - Supplies 377.32$ $1,500.00 25%

MAINTENANCE $112,933.17 $195,223.71 58%

ADMINISTRATION/OFFICE7101 · Gross Wages 18,160.22$ $48,656.82 37%7102 · Payroll Taxes 1,302.18$ $3,722.25 35%7103 · Workers Compensation (3,824.98)$ $102.18 -3743% class action payment7104 · Unemployment - State 166.37$ $535.22 31%7105 · Health Insurance 646.67$ $1,740.12 37%7106 · Payroll Services 2,489.92$ $5,000.00 50%7107 · Accounting Services 2,000.00$ $5,000.00 40%7108 · Training $10,000.00 0%7109 · Travel 636.36$ $5,000.00 13%7110 · Professional Fees 45.00$ $1,000.00 5%7111 · Marketing 9,047.79$ $21,800.00 42%7112 · Graphic Designer 1,256.00$ 7113 · Printing 2,815.28$ $15,000.00 19%7114 · Postage 921.72$ $4,000.00 23%7115 · Mileage Reimbursement 86.83$ $3,500.00 2%7117 · Bulk Mail Permit 240.00$ $250.00 96%7118 · Office Supplies 2,156.94$ $3,500.00 62%7119 · Copier 1,358.03$ $2,750.00 49%7120 · Background Checks 572.45$ $2,000.00 29%

7022 · Property Tax/Association Fees

6529 - Other Training Programs/Materials6530 - Electricity6531 - Enrichment Supplies6532 - Postage

7019 · Telephone and Internet



7121 · Drug Screening 475.00$ $1,000.00 48%7122 · Computer Support 4,119.37$ $9,000.00 46%7123 · Miscellaneous 449.02$ $1,000.00 45%7124 · Planned Giving -$ $4,500.00 0%7126 · Meals 665.17$ $4,000.00 17%7127 · Licenses and Fees 188.05$ $1,000.00 19%7128 - Uniforms 395.93$ $2,000.00 20%7129 - Shredding 61.25$ $250.00 25%7130 - Consulting $1,500.00 0%7133 - Storage Unit 405.00$ $900.00 45%7135 - Royalty Management 48.39$ 7136 - Flexible Spending Account 280.00$ 7138 - Merchandise $3,800.00 0%7139 - Advertising $2,400.00 0%

967.00$ $3,130.00 31%249.00$ new account

1,428.00$ new accountADMINISTRATION/OFFICE $49,807.96 $168,036.59 30%

MAYCO BUILDING560.79$ 820.67$ 362.97$

MAYCO BUILDING 1,744.43$ -$

GOVERNANCE8001 · Audit 19,406.00$ $20,000.00 97%8002 · Audit Assistance 850.00$ $1,500.00 57%8003 - Tax Preparation $1,500.00 0%8004 · Directors Liability Insurance 2,861.76$ $2,400.00 119%8007 · Finance/Bank/Credit Card Fees 3,173.29$ $4,000.00 79%

350.55$ $2,500.00 14%$2,000.00 0%

11,565.49$ $25,000.00 46%$10,000.00 0%

GOVERNANCE $38,207.09 $68,900.00 55%

RESOURCE DEVELOPMENT16,012.85$ $42,745.46 37%1,088.08$ $3,270.03 33%

122.65$ $89.77 137% Under budgeted113.12$ $470.20 24%997.03$ $2,268.89 44%

$5,000.00 0%1,548.79$

RESOURCE DEVELOPMENT $19,882.52 $53,844.34 37%

FUNDRAISING1,604.56$ $25,000.00 6%

TOTAL EXPENSES $779,418.80 $2,082,033.76 37%

9000 - FUNDRAISING EXPENSE

8501 · Gross Wages8502 · Payroll Taxes8503 · Workers Compensation8504 · Unemployment - State8505 · Health Insurance8506 - Meetings8507 - Software

7137 - Short Term Disability

8009 · Staff Appreciation8010 - Board Activities8015 - 401K Fees and Matching8020 - Capital Campaign

7208 · Property Insurance

7201 · ONG7202 · PSO7203 · City of Tulsa - Water

7138 - Masks - Staff7139 - Masks - Public

Tulsa SPCAStatement of Cash FlowsPeriod Ended May 2020

(Per QB) (Per QB)1/1/2020 5/31/2020 5/31/2020

Income Statement Input Beginning Ending Statement of Period Ended May 2020 Balance Sheet Balance Sheet Cash Flows

Total 4100 - Unrestricted Revenue 453,989.42$ Checking 561,178.47$ 480,861.68$ Beginning Cash 900,010.26$ Total 4200 · Investment Revenue (56,452.83) Savings 338,831.79 338,944.38 Total 4500 · Restricted Revenue 3,814.42 Investments 1,157,098.93 1,100,378.44 Operating Cash Receipts 478,824.89 cash in the doorTotal 5000 · Fundraising Revenue 20,828.27 A/R 15,160.04 9,350.26 Total 5700 · Sales 192.78 Trusts 1,645,848.02 1,645,848.02 Operating Cash Disbursements (595,030.49)

Prepaids 12,268.17 2,987.76 Total Income 422,372.06$ Petty Cash 700.00 700.00 Changes in A/R 5,809.78

Fixed Assets 2,399,545.13 2,369,621.17 Total 6100 · Clinic 360,784.93 Investment Income (56,452.83) Total 6200 · Pet Care 167,231.30 Total Assets 6,130,630.55 5,948,691.71 Total 6300 · Adoptions 66,578.33 Additions to fixed assets 59,383.97 Total 6400 · Cruelty Investigations 32,644.71 Liabilities 123,990.43 299,098.13 Total 6500 · Volunteer Management 57,268.76 Add Depreciation (29,460.01) Total 6700 - Credit Card Fees 2,123.72 Total 6800 - Coalition for Tulsa Pets - Additions to investments 56,720.49 Total 7000 · Maintenance 508.54 Total 7100 · Administration/Office 29,722.02 Ending Cash 819,806.06$ Total 7200 - Mayco Building 1,744.43 Total 8000 · Governance 38,207.09 Check -$ Total 8500 - Resource Development 19,882.52 Total 9000 · Fundraising 2,722.25

Total Expense 779,418.60$

Net Income (357,046.54)$

Tulsa SPCA

In-Kind Contribution Policy and Procedures

Policy

An in-kind contribution is a voluntary contribution of goods, services, etc. (i.e. not money/cash/check) that qualifies as a charitable deduction for the person(s) making the contribution. To qualify as an in-kind contribution, the contribution must be given to the Tulsa SPCA without charge or consideration. The Tulsa SPCA may accept contributions of goods or services that can be used to advance the mission and vision of the organization or may be converted into cash. Refer to the Gift Acceptance Policy for examples of what types of gifts are accepted and those that are not. Acceptance of in-kind contributions will be at the discretion of the Executive Director and Board President. Acceptance of goods valued at over $500 must be accepted by a Manager (in compliance with the Gift

Acceptance Policy).

A single in-kind contribution valued at over $500 will be recorded on the Tulsa SPCA financial statements. It is the sole responsibility of the donor to determine the value of a contributed item; the Tulsa SPCA will not assign a value to the donated item(s). Usage of in-kind goods will be monitored. Donations remaining at the end of the year could be recorded as inventory in accordance with the Inventory Policy (to be developed). Responsibility

It is the responsibility of the Resource Development Director to oversee in-kind contributions, record in-kind

donations in the donor database (including value if known) and provide the Treasurer on a monthly basis

with a listing of in-kind contributions received that month.

Goods

Reference the Gift Procedures developed by the Resource Development Director to be followed by the

Tulsa SPCA staff.

Services

The Executive Director or Board President will advise the Treasurer and Resource Development Director

when Professional Services (i.e. Legal, Veterinarian, Architect, etc.) are donated to the Tulsa SPCA.

Event Space, Food, etc.

The Resource Development Director will oversee donations of event space, event food, etc.

Vendor Discounts

Vendor provided discounts, specifically for the Tulsa SPCA, are a type of in-kind contribution. If the vendor provides the discount for all non-profits, then it is not considered an in-kind contribution. The Accountant will notify the Resource Development Director when invoices are received that have a discount.

Accounting

If the fair market value of a contribution is over $500 AND the in-kind donation can and will be used by the Tulsa SPCA, the Resource Development Director will determine the appropriate coding (i.e. what program or event). In-kind accounts will be used to record the contribution(s). For aggregate like items, industry average prices will be used; each item will not be valued individually. Contributions will be summarized and the following entry made in the financial system. Asset/ Program Expense Debit In-Kind Revenue Credit

At year end, donations that are individually less $500, such as various supplies or dog or cat food, will be

valued in the aggregate to determine if a significant amount was received. If material to the overall financial

statements the amount received will be recorded.

Procedures

Common in-kind donations include:

• Amazon packages

• Walk-in donors or vendors

o Supplies, medications, etc.

• MAC events

• Items for events (silent and live auction items, gift cards, event space, meals, beverages, etc)

When accepting an in-kind contribution, the donor is asked to complete a Tulsa SPCA Donation Record form. The form will include:

• Name, address and e-mail of the donor,

• A description of the item(s),

• The date of the contribution,

• The estimated value of the item (if known), and

• Name of individual accepting the donation on behalf of the Tulsa SPCA If the individual declines to complete a form, then the individual accepting the donated item(s) needs to complete the form to the best of their ability. Completed forms go to the Resource Development Director. All in-kind donations, whether goods or services will be entered into the donor database. An acknowledgement will be sent to the donor; the acknowledgement will contain a description of the contribution and will not include a statement as to the value of the contribution. The acknowledgement will be kept on file in compliance with record retention requirements. For contributions with values exceeding $5,000, the donor must complete all parts of IRS form 8282 and submit the form to the Executive Director for signature. If the item is personal property of the donor and is valued at more than $5,000, the donor must obtain a certified appraisal.

Review and Approval Log

DATE Voted Approval

October 2015 Board of Directors

July 2020

Tulsa SPCA

In-Kind Contribution Policy and& Procedures

Policy

An in-kind contribution is a voluntary contribution of goods, or services, etc. (i.e. not money/cash/check) that qualifies as a charitable deduction for the person(s) making the contribution. To qualify as an in-kind contribution, the contribution must be given to the Tulsa SPCA without charge or consideration. The Tulsa SPCA may accept contributions of goods or services that can be used to advance the mission and vision of the organization or may be converted into cash. Refer to the Gift Acceptance Policy for examples of what types of gifts are accepted and those that are not. Acceptance of in-kind contributions will be at the discretion of the Executive Director and Board President. Acceptance of goods valued at over $500 must be accepted by a Manager (in compliance with the Gift

Acceptance Policy).

A single iIn-kind contributions valued at over $500 will be recorded on the Tulsa SPCA financial statements. It is the sole responsibility of the donor to determine the value of a contributed item; the Tulsa SPCA will not assign a value to the donated item(s). Usage of in-kind goods will be monitored. Donations remaining at the end of the year could be recorded as inventory in accordance with the Inventory Policy (to be developed). The Tulsa SPCA will not accept vehicles, outdated or broken equipment, etc.

Responsibility

It is the responsibility of the Resource Development Director to oversee in-kind contributions, record in-kind

donations in the donor database (including value if known) and provide the Treasurer on a monthly basis

with a listing of in-kind contributions received that month.

Goods

The Executive Director will delegate overseeing the receipt of in-kind contribution. The Executive Director

is responsible for notifying the Treasurer of contributions valued over $500.Reference the Gift Procedures

developed by the Resource Development Director to be followed by the Tulsa SPCA staff.

Services

The Executive Director or Board President will advise the Treasurer and Resource Development Director

when Professional Services (i.e. Legal, Veterinarian, Architect, etc.) are donated to the Tulsa SPCA.

Event Space, Food, etc.

The Resource Development Director will oversee donations of event space, event food, etc.

Vendor Discounts

Vendor provided discounts, specifically for the Tulsa SPCA, are a type of in-kind contribution. If the vendor provides the discount for all non-profits, then it is not considered an in-kind contribution. The Accountant will notify the Resource Development Director when invoices are received that have a discount.

Accounting

If the fair market value of the a contribution is over $500 AND the in-kind donation can and will be used by the Tulsa SPCA, the e Executive DirectorResource Development Director will determine if coding as an asset (which will be depreciated) or an expense is the appropriate coding (i.e. what program or event). An inIn-kind revenue accounts will be used to record the contribution(s). For aggregate like items, industry average prices will be used; each item will not be valued individually. Contributions will be summarized and the following entry made in the financial system. Asset/ Program Expense Debit In-Kind Revenue Credit

At year end, donations that are individually less $500, such as various supplies or dog or cat food, will be

valued in the aggregate to determine if a significant amount was received. If material to the overall financial

statements the amount received will be recorded.

Procedures

Common in-kind donations include:

• Amazon packages

• Walk-in donors or vendors

o Supplies, medications, etc.

• MAC events

• Items for events (silent and live auction items, gift cards, event space, meals, beverages, etc)

When accepting an in-kind contribution, the donor needs is asked to complete a Tulsa SPCA In-Kind ContributionDonation Record form. The form will include:

• Name, and address and e-mail of the donor,

• A description of the item(s),

• The date of the contribution, and

• The estimated value of the item (if known), and

• Name of individual accepting the donation on behalf of the Tulsa SPCA. If the individual declines to complete a form, then the individual accepting the donated item(s) needs to complete the form to the best of their ability. Give Ccompleted forms go to the Executive DirectorResource Development Director. All in-kind donations, whether goods or services will be entered into the donor database. An acknowledgement will be sent to the donor; the acknowledgement will contain a description of the

contribution and will not include a statement as to the value of the contribution. The acknowledgement will be kept on file in compliance with record retention requirements. If valued at over $500, the Executive Director will provide the information and coding to the Treasurer for recording into QuickBooks. All other contributions will be entered QuickBooks as informational. For contributions with values exceeding $5,000, the donor must complete all parts of IRS form 8282 and submit the form to the Executive Director for signature. If the item is personal property of the donor and is valued at more than $5,000, the donor must obtain a certified appraisal.


DATE Voted Approval


July 2020

Tulsa SPCA

Gift Acceptance Policy and Procedure

Purpose

The Tulsa SPCA solicits and accepts gifts in the course of its fundraising activities that are consistent with

this policy. In general, in order for gifts to be accepted, they must be in alignment with the organizations’

mission, vision, program philosophy and program priorities. These gifts can be a donation of money,

securities, real property or personal property.

Responsibility

The Executive Director or Resource Development Director, with assistance from the Finance Committee (if

requested/needed) is responsible for reviewing the donation and determining the acceptableness of donors’

gifts.

The Gift Acceptance Procedures, below, will be used by the staff.

The Resource Development Director will be responsible for logging all gifts accepted by the Tulsa SPCA

and sending a gift acknowledgement to the donor(s).

Accounting

Reference the below Policies:

• Receipt of Funds /Donation

• In Kind Contribution

Procedures

Gift Review and Acceptance

Types of Gifts/Donations accepted, assuming donor restrictions are in line with the organizations mission,

vision and programs:

• Liquid

o Cash or cash equivalent

o Bequests given through wills, trusts or estates (cash, stock, mineral rights, etc.)

o Stock, securities, and investments

o Retirement assets, IRA rollovers, etc.

• Non Liquid gifts will be accepted only when it is reasonably expected they can be converted

into cash within a reasonable period of time. Non liquid gifts will be sold at the discretion of the

Tulsa SPCA. Non-liquid gifts that can be used in operations will be used in that manner.

• Real Property gifts of land or buildings will be reviewed and accepted by the Executive Director

and the Board of Directors

Gift Valuations

Accepted guidelines will be followed for the valuation of gifts such as stock, real estate, interests in trust

personal property and life insurance that requires specific methods of valuation for the protection of both

the donor and the Tulsa SPCA.

Gifts of art, furniture, books, stamps, coins or other collectables must have values assessed by properly

accredited independent appraisers retained by potential donors for appropriate gift tax credit. The Tulsa

SPCA will acknowledge receipt of such properties but will not verify values.

Gift Refusal

The Tulsa SPCA reserves the right to refuse any gift that is not consistent with its mission, vision and

programs, including gifts that:

• Violate any federal, state or local statute or ordinance.

• Create or potentially creates a real or perceived conflict of interest or give rise to the

appearance of a conflict of interest.

• Contain unreasonable conditions, such as a lien or other encumbrance or create undue

financial, administrative or programmatic burden.

• Are of partial interest.

• Are financially unsound.

• Require a specific person be employed now or at a future date.

• Inhibit the organization from seeking gifts from other donors.

• Expose the organization to adverse publicity, litigation or other liabilities.

• Require undue expenditures to use the gift.


DATE Voted Approval


November 2017 Board of Directors

July 2020

Tulsa SPCA

Gift Acceptance Policy and Procedure

Purpose

The Tulsa SPCA solicits and accepts gifts in the course of its fundraising activities that are consistent with

this policy. In general, in order for gifts to be accepted, they must be in alignment with the organizations’

mission, vision, program philosophy and program priorities. These gifts can be a donation of money,

securities, real property or personal property.

Responsibility

The Executive Director or Resource Development Director, with assistance from the Finance Committee (if

requested/needed) is responsible for reviewing the donation and determining the acceptableness of donors’

gifts.

The Gift Acceptance Procedures, below, will be used by the staff.

The Resource Development Director will be responsible for logging all gifts accepted by the Tulsa SPCA

and sending a gift acknowledgement to the donor(s).

Accounting

Reference the below Policies:

• Receipt of Funds /Donation

• In Kind Contribution

• Investment

• Trust

Procedures

Gift Review and Acceptance

Types of Gifts/Donations accepted, assuming donor restrictions are in line with the organizations mission,

vision and programs:

• Liquid

o Cash or cash equivalent

o Bequests given through wills, trusts or estates (cash, stock, mineral rights, etc.)

o Stock, securities, and investments

o Retirement assets, IRA rollovers, etc.

• Non Liquid gifts will be accepted only when it is reasonably expected they can be converted

into cash within a reasonable period of time. Non liquid gifts will be sold at the discretion of the

Tulsa SPCA. Non-liquid gifts that can be used in operations will be used in that manner.

• Real Property gifts of land or buildings will be reviewed and accepted by the Executive Director

and the Board of Directors

Gift Valuations

Accepted guidelines will be followed for the valuation of gifts such as stock, real estate, interests in trust

personal property and life insurance that requires specific methods of valuation for the protection of both

the donor and the Tulsa SPCA.

Gifts of art, furniture, books, stamps, coins or other collectables must have values assessed by properly

accredited independent appraisers retained by potential donors for appropriate gift tax credit. The Tulsa

SPCA will acknowledge receipt of such properties but will not verify values.

Gift Refusal

The Tulsa SPCA reserves the right to refuse any gift that is not consistent with its mission, vision and

programs, including gifts that:

• Violate any federal, state or local statute or ordinance.

• Create or potentially creates a real or perceived conflict of interest or give rise to the

appearance of a conflict of interest.

• Contain unreasonable conditions, such as a (e.g. a lien or other encumbrance or create undue

financial, administrative or programmatic burden.) or gifts of partial interest or property.

• Are or gifts of partial interest or property.

• Are financially unsound.

• Require a specific person be employed now or at a future date.

• Inhibit the organization from seeking gifts from other donors.

• Expose the organization to adverse publicity, litigation or other liabilities.

• Require undue expenditures to use the gift.


DATE Voted Approval


November 2017 Board of Directors

July 2020

1

TULSA SPCA WHISTLEBOWER POLICY

The whistleblower policy is intended to provide a mechanism for the reporting of illegal activity or the misuse of assets of the Tulsa SPCA while protecting the employees who make such reports from retaliation. Questionable Conduct This policy is designed to address situations in which an employee suspects another employee has engaged in illegal acts or questionable conduct involving Tulsa SPCA’s assets. This conduct might include outright theft (of equipment or cash), fraudulent expense reports, misstatements of any accounts to any manager or to Tulsa SPCA’s auditors, or even an employee’s conflict of interest that results in financial harm to Tulsa SPCA. Tulsa SPCA encourages staff to report such questionable conduct and has established a system that allows them to do so anonymously. Making a Report If an employee suspects illegal conduct or conduct involving misuse of Tulsa SPCA assets or in violation of the law, he or she may report it, anonymously if the employee wishes, and will be protected against any form of harassment, intimidation, discrimination, or retaliation for making such a report in good faith. Employees can make a report to the Operations Directora Manager at any time. Tulsa SPCA will promptly conduct an investigation into matters reported, keeping the informant’s identity as confidential as possible consistent with our obligation to conduct a full and fair investigation. Alternatively, employees can make a report by calling either the President or Vice President of the Board of Directors. Their names and phone numbers are posted in the Tulsa SPCA offices. No Retaliation An employee who has made a report of suspicious conduct and who subsequently believes he or she has been subjected to retaliation of any kind by any Tulsa SPCA employee is directed to immediately report it to Operations Direca Manager tor or the President of the Board of Directors as appropriate. Reports of retaliation will be investigated promptly in a manner intended to protect confidentiality as much as practicable, consistent with a full and fair investigation. The party conducting the investigation will notify the employee of the results of the investigation. Tulsa SPCA strongly disapproves of and will not tolerate any form of retaliation against employees who report concerns in good faith regarding the operations of the Tulsa SPCA. Any employee who engages in such retaliation will be subject to discipline up to and including termination. Tulsa SPCA Reporting Procedures The “whistleblower” procedure is intended to describe the process through which concerns about the possible misuse of Tulsa SPCA assets are handled pursuant to Tulsa SPCA’s whistleblower policy.

Commented [s1]: Need to verify they are posted.

2

1. An employee makes a report of suspected misuse of Tulsa SPCA assets by reporting in person to the Operations Directora Manager of Tulsa SPCA or reporting confidentially or anonymously to the President of the Board of Directors.

2. The report is promptly reviewed by the Operations Directora Manager to determine whether the report constitutes a complaint or a non-complaint. If the a Operations DirectorManager is alleged to be involved, the report should go directly to the President of the Board of Directors. • A complaint means any report involving (i) questionable accounting, auditing,

financial reporting, or internal controls; (ii) suspected fraud, theft, or improper use of Tulsa SPCA assets; (iii) a violation of Tulsa SPCA’s conflict-of-interest policy that results in a financial harm to Tulsa SPCA; or (iv) a claim of retaliation against any employee making a good-faith report regarding any of the preceding matters.

• A non-complaint means a report of any other matter not involving a misuse of the Tulsa SPCA’s assets.

3. If the report is deemed to be a complaint, it will be promptly investigated and forwarded to the President of the Board of Directors. If the report is deemed to be a non-complaint, it will be referred to the appropriate executive or manager for follow-up. Some non-complaints may involve serious matters and may require prompt investigation, but may nevertheless not involve misuse of Tulsa SPCA’s assets.

4. Each complaint is fully investigated, and as far as possible handled so as to protect the privacy of the employee making the complaint. A written report of the outcome of each investigation is prepared and delivered to the President of the Board of Directors.

5. The President of the Board of Directors decides whether the report involves a matter that is material. If it is deemed material, it is reviewed by the full Board of Directors, which directs the Operations Directorthe Manager and management to take actions to resolve the situation. If the report is deemed nonmaterial, it is not reviewed by the Board of Directors but is instead addressed by the President of the Board of Directors, as appropriate.

Board Approval Requested July 29, 2020

TULSA SPCA OFFICERS AND DIRECTORS

CONFLICT-OF-INTEREST POLICY

Article I: Purpose

The purpose of the conflict-of-interest policy is to protect Tulsa SPCA’s interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of Tulsa SPCA or might result in a possible excess benefit transaction. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit and charitable organizations.

Article II: Definitions

1. Interested Person

Any director, principal officer, or member of a committee with governing board–delegated powers, who has a direct or indirect financial interest, as defined below, is an interested person. 2. Financial Interest

A person has a financial interest if the person has, directly or indirectly, through business, investment, or family:

a. An ownership or investment interest in any entity with which the organization has a transaction or arrangement;

b. A compensation arrangement with the organization or with any entity or individual with which the organization has a transaction or arrangement; or

c. A potential ownership or investment interest in, or compensation arrangement with, any entity or individual with which the organization is negotiating a transaction or arrangement.

Compensation includes direct and indirect remuneration as well as gifts or favors that are not insubstantial.

A financial interest is not necessarily a conflict of interest. Under Article III, Section 2, a person who has a financial interest may have a conflict of interest only if the appropriate governing board or committee decides that a conflict of interest exists.

Article III: Procedures

1. Duty to Disclose

In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board–delegated powers considering the proposed transaction or arrangement.

2. Determining Whether a Conflict of Interest Exists

After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he or she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.

3. Procedures for Addressing the Conflict of Interest

a. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he or she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest.

b. The chair of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement.

c. After exercising due diligence, the governing board or committee shall determine whether the organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest.

d. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the organization’s best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement.

4. Violations of the Conflicts-of-Interest Policy

a. If the governing board or committee has reasonable cause to believe a member has failed to disclose an actual or possible conflict of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose.

b. If, after hearing the member’s response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Article IV: Records of Proceedings The minutes of the governing board and all committees with board-delegated powers shall contain:

a. The names of the persons who disclosed or otherwise were found to have a financial interest in connection with an actual or possible conflict of interest, the nature of the financial interest, any action taken to determine whether a conflict of interest was present, and the governing board’s or committee’s decision as to whether a conflict of interest in fact existed; and

b. The names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussion, including any alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection with the proceedings.

Article V: Annual Statements

Each director, principal officer, and member of a committee with governing board–delegated powers shall annually sign and provide to the Board of Directors a statement that affirms such person:

a. Has received a copy of the conflict-of-interest policy;

b. Has read and understands the policy;

c. Has agreed to comply with the policy; and

d. Understands that the organization is charitable, and in order to maintain its federal tax exemption, it must engage primarily in activities that accomplish one or more of its tax-exempt purposes.

Board Approval Requested July 29, 2020

Tulsa SPCA Portfolio Review

As of June 30, 2020

Equity Asset Class Market Value % of EquityMid/Large Cap 508,182 81%

Cash 9,032 1% Small Cap 19,859 3%

Fixed Income 347,880 35% Developed International 76,511 12%

Equities 627,041 64% Emerging Markets 7,439 1%

Other - 0% Real Estate 15,050 2%

Total Portfolio 983,953$ 100% Total Stock Portfolio 627,041$ 100%

TULSA SPCA - MANAGED FUND A/O JUNE 30, 2020OVERALL ACCOUNT & EQUITY SUMMARY

Total Account Summary Equity Allocation

Asset Class Market Value

% of Total Account

Total Account and Equity Allocation

Cash1%

Fixed Income35%

Equities64% Mid/Large

Cap81%

Small Cap3%

Developed International

12%

Emerging Markets

1%Real Estate

3%

MARKET VALUE PORTFOLIO S&P 500 ALLOCATION DIFFERENCE

COMMUNICATION SERVICES 56,485$ 12.2% 10.8% 1.4%

CONSUMER DISCRETIONARY 55,280$ 11.9% 10.8% 1.1%

CONSUMER STAPLES 33,016$ 7.1% 7.0% 0.2%

ENERGY 18,405$ 4.0% 2.8% 1.1%

FINANCIALS 40,331$ 8.7% 10.1% -1.4%

HEALTH CARE 65,644$ 14.2% 14.6% -0.5%

INDUSTRIALS 28,635$ 6.2% 8.0% -1.8%

INFORMATION TECHNOLOGY 129,538$ 28.0% 27.5% 0.5%

MATERIALS 9,298$ 2.0% 2.5% -0.5%

REAL ESTATE 15,050$ 3.3% 2.8% 0.4%

UTILITIES 11,286$ 2.4% 3.1% -0.6%

TOTAL EQUITY $ 462,968

Graph By S&P 500 Sector

TULSA SPCA - MANAGED FUND A/O JUNE 30, 2020SECTOR ALLOCATION ANALYSIS

Individual Stock Allocation vs. S&P 500 Index

SECTORS

0.0%

5.0%

10.0%

15.0%

20.0%

25.0%

30.0%

Portfolio

S&P 500

Domestic Core Bond 329,086 95% Short-Term Inv. Grade 184,869 56%

International - 0% Intermed.-Term Inv. Grade 144,217 44%

TIPS 9,764 3% Long-Term Inv. Grade - 0%

High Yield 9,031 3%

Total Fixed Income 347,880$ 100% Total Core Bond 329,086$ 100%

Core Bond Portfolio Market Value % of Core Bond

TULSA SPCA - MANAGED FUND A/O JUNE 30, 2020FIXED INCOME SUMMARY

Total Bond Summary Bond Maturity Allocation

Total Fixed Income and Core Bond Allocations

Bond Portfolio Market % of Total

Domestic Core Bond

95%

TIPS3%

High Yield2%

Short-Term Inv. Grade

56%

Intermed.-Term Inv.

Grade44%

Portfolio Growth Analysis as of 6/30/2020

TULSA SPCA AGENCY-MANAGED FUND

Total Fund Performance

-16%

-12%

-8%

-4%

0%

4%

8%

12%

16%

Q1 2019 Q2 2019 Q3 2019 Q4 2019 Q1 2020 Q2 2020

TULSA SPCA AGENCY-MANAGED FUND 15.45%-15.52% 6.30% 1.63% 3.73% 10.40%

Account Flows

Flow Type

Beginning Market Value $853,155.52$1,011,086.83$879,481.61$867,087.26$836,983.91$759,109.97

Net Contributions Less Withdrawals -1,250.01-1,275.91 74,329.23-1,233.64-1,148.19-1,012.59

Earned Income 4,437.00 5,004.26 8,312.50 4,220.15 4,855.75 4,282.52

Market Appreciation/Depreciation 127,610.82-161,659.66 48,963.49 9,407.84 26,395.79 74,604.01

Ending Market Value $983,953.33$853,155.52$1,011,086.83$879,481.61$867,087.26$836,983.91

July 9, 2020 Account 8807A-01-04Page 1 of 10

Performance Summary as of 6/30/2020

TULSA SPCA AGENCY-MANAGED FUND

Cumulative Returns

-4%

0%

4%

8%

12%

16%

20%

24%

10/1711/17

12/171/18

2/183/18

4/185/18

6/187/18

8/189/18

10/1811/18

12/181/19

2/193/19

4/195/19

6/197/19

8/199/19

10/1911/19

12/191/20

2/203/20

4/205/20

6/20

Returns shown for Total Fund

Account

Portfolio Growth Since Inception

$0

$200

$400

$600

$800

$1,000

$1,200

10/1711/17

12/171/18

2/183/18

4/185/18

6/187/18

8/189/18

10/1811/18

12/181/19

2/193/19

4/195/19

6/197/19

8/199/19

10/1911/19

12/191/20

2/203/20

4/205/20

6/20

Amounts shown for Total Fund

(in thousands)

Net Amount InvestedPortfolio Value

Return Details

3 Month 6 Month 1 YearSince

Inception

Total Fund 15.45% -2.47% 5.37% 6.32%

Equity 22.57% -6.01% 4.12% 6.86%

Benchmark - TCO Equity Blended Index 21.38% -4.53% 4.22% 6.57%

Benchmark - S&P 500 Index 20.54% -3.08% 7.51% 9.37%

Benchmark - MSCI ACWI exUS (net) Index 16.12% -11.00% -4.80% -1.66%

Fixed Income 5.42% 4.17% 6.66% 4.76%

Benchmark - Merrill Lynch 1-5 Year AAA-A Corp/Gov 1.03% 4.03% 5.34% 3.69%

Benchmark - BBG Barclays Aggregate Bond 2.90% 6.14% 8.74% 5.65%

Cash & Equivalents 0.04% 0.36% 1.32% 1.64%

The TCO Equity Blended Index is calculated as follows: 80% Wilshire 5000 Index and 20% MSCI World Index x U.S.. This blended index is shown in order to provide performance of a market index

that accounts for the various equity asset classes used in TCO client accounts.

July 9, 2020 Account 8807A-01-04

Page 2 of 10

White Family Trust Portfolio Review

As of June 30, 2020

Equity Asset Class Market Value % of EquityMid/Large Cap 582,872 78%

Cash 24,001 2% Small Cap 38,004 5%Fixed Income 474,531 38% Developed International 94,932 13%Equities 746,289 60% Emerging Markets 11,173 1%Other 53 0% Real Estate 19,308 3%Total Portfolio 1,244,874$ 100% Total Stock Portfolio 746,289$ 100%

WHITE FAMILY TRUST A/O JUNE 30, 2020OVERALL ACCOUNT & EQUITY SUMMARY

Total Account Summary Equity Allocation

Asset Class Market Value

% of Total Account

Total Account and Equity Allocation

Cash2%

Fixed Income38%

Equities60%

Mid/Large Cap78%

Small Cap5%

Developed International

13%

Emerging Markets

1%

Real Estate3%

MARKET VALUE PORTFOLIO S&P 500 ALLOCATION DIFFERENCE

COMMUNICATION SERVICES 36,302$ 7.1% 10.8% -3.7%CONSUMER DISCRETIONARY 55,951$ 11.0% 10.8% 0.1%CONSUMER STAPLES 39,892$ 7.8% 7.0% 0.8%ENERGY 20,163$ 4.0% 2.8% 1.1%FINANCIALS 59,546$ 11.7% 10.1% 1.6%HEALTH CARE 74,185$ 14.5% 14.6% -0.1%INDUSTRIALS 38,295$ 7.5% 8.0% -0.5%INFORMATION TECHNOLOGY 138,960$ 27.2% 27.5% -0.2%MATERIALS 12,622$ 2.5% 2.5% 0.0%REAL ESTATE 19,308$ 3.8% 2.8% 0.9%UTILITIES 14,954$ 2.9% 3.1% -0.1%TOTAL EQUITY $ 510,180

Graph By S&P 500 Sector

WHITE FAMILY TRUST A/O JUNE 30, 2020SECTOR ALLOCATION ANALYSIS

Individual Stock Allocation vs. S&P 500 Index

SECTORS

0.0%

5.0%

10.0%

15.0%

20.0%

25.0%

30.0%

PortfolioS&P 500

Domestic Core Bond 474,531 100% Short-Term Inv. Grade 195,720 41%International - 0% Intermed.-Term Inv. Grade 88,017 19%TIPS - 0% Long-Term Inv. Grade 190,794 40%High Yield - 0%Total Fixed Income 474,531$ 100% Total Core Bond 474,531$ 100%

Core Bond Portfolio Market Value % of Core Bond

WHITE FAMILY TRUST A/O JUNE 30, 2020FIXED INCOME SUMMARY

Total Bond Summary Bond Maturity Allocation

Total Fixed Income and Core Bond Allocations

Bond Portfolio Market % of Total

Domestic Core Bond

100%

Short-Term Inv. Grade

41%

Intermed.-Term Inv.

Grade19%

Long-Term Inv. Grade

40%

Portfolio Growth Analysis as of 6/30/2020

WHITE FAMILY TRUST

Total Fund Performance

-16%

-12%

-8%

-4%

0%

4%

8%

12%

16%

Q1 2019 Q2 2019 Q3 2019 Q4 2019 Q1 2020 Q2 2020

WHITE FAMILY TRUST 14.47%-13.79% 5.55% 1.85% 3.68% 9.65%

Account Flows

Flow Type

Beginning Market Value $1,107,390.79$1,285,313.46$1,233,197.17$1,208,991.41$1,187,764.38$1,054,627.93

Net Contributions Less Withdrawals -22,467.72-480.26-16,698.28 1,866.53-21,613.07 30,190.83

Earned Income 6,031.10 6,666.65 14,600.43 6,609.58 6,386.95 6,825.99

Market Appreciation/Depreciation 153,867.13-184,109.06 54,214.14 15,729.65 36,453.15 96,119.63

Ending Market Value $1,244,821.30$1,107,390.79$1,285,313.46$1,233,197.17$1,208,991.41$1,187,764.38

July 9, 2020 Account 8699-01-03Page 1 of 11

Performance Summary as of 6/30/2020

WHITE FAMILY TRUST

Cumulative Returns

-8%

-4%

0%

4%

8%

12%

16%

20%

10/1711/17

12/171/18

2/183/18

4/185/18

6/187/18

8/189/18

10/1811/18

12/181/19

2/193/19

4/195/19

6/197/19

8/199/19

10/1911/19

12/191/20

2/203/20

4/205/20

6/20

Returns shown for Total Fund

Account

Portfolio Growth Since Inception

$0

$200

$400

$600

$800

$1,000

$1,200

$1,400

10/1711/17

12/171/18

2/183/18

4/185/18

6/187/18

8/189/18

10/1811/18

12/181/19

2/193/19

4/195/19

6/197/19

8/199/19

10/1911/19

12/191/20

2/203/20

4/205/20

6/20

Amounts shown for Total Fund

(in thousands)

Net Amount InvestedPortfolio Value

Return Details

3 Month 6 Month 1 YearSince

Inception

Total Fund 14.47% -1.31% 6.09% 5.63%

Equity 22.06% -6.49% 3.16% 6.09%

Benchmark - TCO Equity Blended Index 21.38% -4.53% 4.22% 6.57%

Benchmark - S&P 500 Index 20.54% -3.08% 7.51% 9.37%

Benchmark - MSCI ACWI exUS (net) Index 16.12% -11.00% -4.80% -1.66%

Fixed Income 4.85% 6.51% 10.12% 6.16%

Benchmark - Merrill Lynch 1-5 Year AAA-A Corp/Gov 1.03% 4.03% 5.34% 3.69%

Benchmark - BBG Barclays Aggregate Bond 2.90% 6.14% 8.74% 5.65%

Cash & Equivalents 0.04% 0.36% 1.32% 1.66%

The TCO Equity Blended Index is calculated as follows: 80% Wilshire 5000 Index and 20% MSCI World Index x U.S.. This blended index is shown in order to provide performance of a market index

that accounts for the various equity asset classes used in TCO client accounts.

July 9, 2020 Account 8699-01-03

Page 2 of 11

2910 Mohawk Blvd.

Tulsa, OK 74110-1419 918-428-SPCA (7722)

www.tulsaspca.org

Employee Handbook

Adopted by Board of Directors

(date)

The mission of the Tulsa SPCA is to improve the lives of dogs and cats, and

their human companions.

An Equal Opportunity Employer

Welcome to the Tulsa SPCA

The Tulsa Society for the Prevention of Cruelty to Animals (Tulsa SPCA) was founded in 1913 by concerned citizens desiring to help homeless dogs and cats and prevent abuse of draft animals engaged in heavy work on farms and in the mines and oil fields.

Incorporated as a nonprofit organization in 1949 and governed by a volunteer board of directors,

the Tulsa SPCA provides temporary shelter, medical assessment and care, and adoption opportunities for thousands of animals every year. We believe it is important to invest in our employees in addition to the animals in our care and are committed to providing a safe, positive workplace with teamwork, collaboration and open communication prioritized. We recognize the work we do is difficult and believe in providing a supportive environment. While animals are the reason we are here, we recognize and value humans as well. We recognize our ability to reach and positively interact with humans can make a difference in an animal’s life and so our employees must enjoy working with both humans and animals. We are pleased you accepted employment with the Tulsa SPCA. Welcome To Our Team! Mindy Tiner Executive Director

Approved: Board of Directors (Date)

TABLE OF CONTENTS

INTRODUCTION 1 ABOUT THE TULSA SPCA

1.1 Our Vision 2 1.2 Our Mission 2 1.3 Core Values 2

EMPLOYMENT POLICIES AND PRACTICES 2.1 Employment At-Will 3 2.2 Equal Employment Opportunity 3 2.3 Employment of Relatives 3 2.4 Hiring Practices 3 2.5 Employment Categories 4 2.6 Hours of Operation 4 2.7 Absences and Tardiness 5 2.8 Change in Status 5 2.9 Employee Record Requests 5

2.10 Job Descriptions 5 2.11 Employee Professional Development 5 2.12 Annual Performance Evaluations 5 2.13 Promotions, Transfers, Demotions 5 2.14 Addressing Performance Concerns 6 2.15 Separation 6 2.16 Exit Interviews 7 2.17 References for Former Employees 7

SAFETY & SECURITY 3.1 Safety 7 3.2 On-the-Job Accidents & Workers’ Compensation 7 3.3 Accident/Incident Reporting 7 3.4 Protective Orders 7 3.5 Facilities & Personal Property 7 3.6 Fire Prevention 8 3.7 Emergency Evacuation Procedures 8

EMPLOYEE CONDUCT AND BUSINESS PRACTICES 4.1 Discrimination and Harassment (Sexual and other) 8 4.2 Consensual Relationships 9 4.3 Attendance and Punctuality 9 4.4 Intellectual Property 10 4.5 Media Inquiries 10 4.6 Professional Appearance 10 4.7 Conflict of Interest/Ethics 11 4.8 Confidentiality 11 4.9 Whistleblower Protection 11

4.10 Outside Work 12 4.11 Solicitation 12 4.12 Social Media Policy 12

PAY PRACTICES 5.1 Pay Periods and Pay Days 12 5.2 Time Records 13 5.3 Overtime 13 5.4 Final Pay 13 5.5 Reimbursement of Expenses 13 5.6 Vehicle Usage 13

LEAVE BENEFITS 6.1 Holidays 14 6.2 Vacation 14 6.3 Sick Leave 17 6.4 Jury Duty 17 6.5 Inclement Weather & Other Emergency Absences 17 6.6 Leave of Absence 18 6.7 Leave Without Pay(LWOP) 18 6.8 Military Leave 18 6.9 Absence Due to On-the-Job Injuries 18

OTHER BENEFITS 7.1 Summary of Group Insurance 18 7.2 Employee Pet Care 18 7.3 401K 19 7.4 Short Term Disability 19

1

INTRODUCTION

This handbook describes many, but not all, of the personnel policies and practices of the Tulsa SPCA and outlines various benefits for which you may be eligible. We believe our policies treat employees fairly and equitably with respect to employment practices, workplace behavior, benefits, and pay. The policies that follow do not cover every situation that might arise. They serve as a standard in keeping with sound business practices and a guide for personnel actions. If you need an interpretation of a policy, or have a question regarding a policy or situation not addressed by this handbook, check with your supervisor or the or a member of the leadership team (Director of Operations, Chief of Staff, Executive Director).. We expect that your employment with Tulsa SPCA will be rewarding and productive. However, we make no commitment for employment of any specific duration. Everyone is employed at-will, which means that employment may be terminated by an employee or Tulsa SPCA at any time with or without cause or prior notice. No supervisor or manager, except the Executive Director, has the authority to enter into any agreement for employment for any specified period of time or make any binding representations or agreements inconsistent with this Handbook. The Handbook is not to be construed as a contract between Tulsa SPCA and any of its employees. The terms, provisions, and practices in this Handbook are applied at the discretion of management and may be withdrawn, applied or amended at any time. Where possible, employees will be notified of changes through posted notices, electronic messages, memorandums, or verbally by the Executive Director. Unless otherwise indicated, this handbook supersedes all former policies and practices. Please familiarize yourself with the information contained herein and sign the attached acknowledgement. Your knowledge of these policies and practices helps prevent misunderstandings. If you have any questions or want additional information, contact your supervisor or a member of he leadership team.

2

SECTION ONE: ABOUT TULSA SPCA 1.1 Our Vision

By 2025, through community engagement,

the rate at which dogs and cats in the Tulsa area are abandoned, neglected, abused, or unnecessarily euthanized is reduced.

1.2 Our Mission

Improve the lives of dogs and cats, and their human companions. 1.3 Our Core Values

Animals: We value animals and believe that they deserve love, safety, and humane care. We

provide safe, transitional shelter and medical care to animals.

Human/Animal Bond: We believe a bond exists between humane treatment of animals and kind treatment of humans. Animals give unconditional love and acceptance, resulting in improved psychological and physical well-being for both. We make every attempt to facilitate this special bond through placements, community events, and programs.

Community Education: We believe educating the community on animal issues and proper care is

key to improving animal welfare. We take advantage of every opportunity to provide resources, training, and information to the community.

Advocacy: We believe animals deserve a strong voice in their defense. Reports of animal issues

are investigated and solutions and resources are provided as necessary. Collaboration: We support a culture of mutual respect as we strive toward common goals. Optimizing Impact: In order to serve the greatest number of animals possible we will adhere to our

intake policy. Furthermore, we do not euthanize adoptable animals due to time or space limitations. Stewardship: The community plays a vital role in organizational sustainability through financial

support, rescue and adoption efforts. We manage and allocate resources to remain steadfast to our mission, achieve the greatest good, and ensure our future.

3

SECTION TWO: EMPLOYMENT POLICES AND PRACTICES 2.1 Employment At-Will The Tulsa SPCA follows Federal and State of Oklahoma employment statutes regarding employment “at-will.” Employees of The Tulsa SPCA are employed as at-will employees. “At-will” employment means that employment is of indefinite duration and that either the employee or the organization may terminate the employment relationship at any time with or without notice and for any reason. This at-will relationship may not be changed by any written document or by conduct of any supervisor or manager, unless specifically stated in writing by the Executive Director. 2.2 Equal Employment Opportunity The Tulsa SPCA believes in the principles and practices of equal employment opportunity. It is our intent that all management actions, such as recruiting, hiring, promotion, compensation, benefits, supervision, transfers, layoffs, terminations, organization-sponsored training, educational assistance, and Tulsa SPCA-sponsored social and recreational activities be administered without regard to race, color, age, religion, national origin, disability, marital status, veteran status, citizenship status, gender, ancestry, sexual orientation, or any other class protected by federal, state, or local law. Any employee who has questions regarding our policies, believes that a policy has been violated, or who feels that he or she has been discriminated against, harassed or treated unfairly as a result of belonging to one of the protected groups listed above, should immediately bring the matter to the attention of their supervisor or a member of the leadership team, without fear of reprisal. If the alleged harasser is the Executive Director, the situation should be reported to either the Operations Committee or the Executive Committee of the Board of Directors. All complaints will be promptly investigated as confidentially as possible. 2.3 Employment of Relatives In order to provide the best possible service and professional atmosphere, no immediate relative of an employee or Board member may be employed by the Tulsa SPCA in a regular full- or part-time position or, if already employed, will be subject to termination if the relationship is discovered. In this instance, “immediate relative” refers to spouse, domestic partner, significant other, parents, in-laws, children and step-children, siblings, grandparents or grandchildren. 2.4 Hiring: Background Checks, Drug Testing, Verification of Minimum Age and Documentation of

Employment Eligibility

A. Background Checks: The Tulsa SPCA will require a background check of all potential employees and such information requested shall comply with State and Federal privacy and anti-discrimination laws. Results from such checks will be kept confidential and will be viewed only by individuals in the hiring process. Failure to consent to such background check will prevent such applicant from continuing with the employment process and will prevent employment by the Tulsa SPCA. Additional checks such as driving record, education, or credit report may be required if appropriate or job related.

B. Drug Testing: An integral part of a safe and productive work environment is to have a workforce free from individuals who abuse drugs or alcohol.

1. Hiring or Re-hiring: All applicants, following a conditional offer of employment, must successfully complete a pre-employment drug and/or alcohol test which will be paid for by the Tulsa SPCA. If an applicant requests a confirmation test of a sample within 24 hours of receiving notice of a positive test result in order to challenge such result, the applicant (or employee if the positive test result is in response to random or scheduled drug testing by the employer) shall pay for all such costs of the confirmation test. If the confirmation test reverses the initial findings, then the Tulsa SPCA shall reimburse the individual for the cost of the confirmation test.

2. Drug and Alcohol Testing: The Tulsa SPCA may require employees to undergo drug and alcohol testing randomly as set forth in the Oklahoma Standards for Workplace Drug and Alcohol Testing

4

Act (40 O.S. §555) and the details of this policy shall be posted in a prominent employee access area. Acceptance of employment is also acceptance of random drug and alcohol testing. Refusal to undergo such random or scheduled testing shall subject the employee to disciplinary action up to and including termination of employment.

3. Post-Accident Testing: The Tulsa SPCA may require an employee to undergo drug and/or alcohol testing if the employee or another person (or animal) has sustained an injury while at work or property has been damaged while at work. For purposes of workers’ compensation, no employee who tests positive for the presence of substances defined and consumed pursuant to Section 465.20 of Title 63 of the Oklahoma statutes, alcohol, illegal drugs or illegally used chemicals, or refuses to take a drug and/or alcohol test required by the Tulsa SPCA shall be eligible for such compensation.

C. Verification of Minimum Age and Documentation of Employment Eligibility: Employees will be required to furnish evidence of citizenship, a social security card and date of birth. Age is never used in making employment decisions except as required by law and/or standards established by accrediting bodies.

2.5 Employment Categories

A. Full-time, Part-time and Seasonal Employees

Regular full-time employees: Employees ordinarily scheduled to work thirty (30) or more hours per week.

Regular part-time employees: Employees ordinarily scheduled to work less than 30 hours, that is, 29 or fewer hours, per week.

Temporary/Seasonal employees: Employees hired for a specific period of time or special project; may work either full-time or part-time. Temporary employees are not eligible for benefits.

B. Exempt and Non-exempt employees:

Exempt employees: Employees exempt from the overtime provision of the Fair Labor Standards Act (FLSA). Exempt employees are generally management, supervisory, or professional personnel who ordinarily work at least 40 hours per week and are paid on a salaried, as opposed to hourly, basis. Exempt positions routinely require more than 40 hours per week at various times of the year.

Non-exempt employees: Employees covered by the minimum wage and overtime provisions of the

FLSA. For more details regarding overtime, see Section Five, Pay Practices.

C. Introductory Period:

Regardless of full- or part-time classification or exempt or non-exempt status, all Tulsa SPCA employees experience a 30-day introductory period. During this period, you will be introduced to the policies and practices of the organization, the expectations of your position, and any training needed to equip you for the successful performance of your duties. The introductory period provides both you and Tulsa SPCA the opportunity to assess the fitness of the employment relationship. A formal performance evaluation is conducted after 30 days of employment. Failure to successfully complete the introductory period may result in either an extension of the period or termination of employment. No notice of intent, or specific cause, is required for termination during the introductory period.

2.6 Hours of Operation Tulsa SPCA hours may vary to ensure adequate care of shelter animals and accommodate the public, but generally are from 8:00 am to 6:00 pm. Employees should consult with their supervisor to determine specific work schedule options that accommodate the needs of the organization, the public, staff and their families, volunteers, and the community.

5

2.7 Absences and Tardiness In the event of an unscheduled absence or anticipated tardiness due to illness or emergency, employees are responsible for directly notifying their supervisor at least 30 minutes before their scheduled shift begins. If the employee’s supervisor is unavailable, the employee should report his or her absence or tardiness to a member of the leadership team. 2.8 Change in Personal Information Employees shall notify the Administrative Assistant of changes in home address and/or telephone number, and any change in personal status, such as marriage, name change, number of dependents, change in beneficiaries, etc. to ensure that employee records and insurance coverages remain current. Lack of current personal information has the potential to affect an employee’s benefit status. 2.9 Employee Record Requests The Tulsa SPCA maintains all employee personnel records in compliance with legal requirements and standard best practices governing confidentiality. Employees may request to see their personnel records by submitting a written request to the Administrative Assistant. Records may not be removed from the Administrative offices. It is customary practice for the employee’s supervisor or another member of the management team to be present. 2.10 Job Descriptions Tulsa SPCA maintains written job descriptions for each regular position. Job descriptions are intended to outline the essential functions, typical duties and responsibilities, and qualifications related to each position. Information in job descriptions is not exhaustive and shall not preclude the organization from assigning other duties and responsibilities. 2.11 Employee Professional Development Tulsa SPCA offers job-related training and professional development to support individual performance and organizational effectiveness. Employees are invited to proactively assume responsibility for their development, in conjunction with their manager’s input. 2.12 Annual Performance Evaluations It is the policy and practice of the Tulsa SPCA to conduct performance evaluations with all employees at least once a year. 2.13 Promotions, Transfers, Demotions Tulsa SPCA encourages employees to seek transfers and promotions to gain experience for personal growth. Whenever possible, openings will be filled from within the organization, although in the event of a departmental reorganization, some positions may be excluded from the job posting process. Employees may apply for an open position if they meet service and performance requirements. Employees who are promoted may be eligible to receive a salary increase as recommended by management and approved by the Board of Directors. Employees moving to a lower paid position may experience a wage reduction. An employee seeking to be considered for an open position must inform his/her immediate supervisor and then consult with a member of the leadership team.

6

2.14 Addressing Performance Concerns Investing in employee effectiveness represents a key factor in organizational success, therefore, Tulsa SPCA commits to addressing staff performance concerns proactively with a system designed to ensure fairness, respect, and professional conduct for all parties concerned. When a supervisor observes violations of conduct expectations or performance shortcomings, he or she will initiate the process of correction by an informal conversation addressing concerns and enlisting the employee’s cooperation in behavioral change or performance improvement. In the event that unacceptable behavior or performance shortcomings persist, a formal, four-step process will generally be introduced, as follows:

Step 1 – Documented oral warning Step 2 – Written warning Step 3 – Final written warning Step 4 – Termination

Notwithstanding the above, there are circumstances that may require, consistent with the at-will status of Tulsa SPCA employees, appropriate discipline up to and including immediate termination. For further details, employees may request a copy of Tulsa SPCA’s “Progressive Discipline” procedure from the Administrative Assistant. 2.15 Separation Employment with the Tulsa SPCA is “at-will,” meaning it may be terminated by an employee or the organization at any time, for any reason, with or without cause or notice. Resigning exempt employees are encouraged to give thirty (30) days written notice. Resigning non-exempt employees are encouraged to give two (2) weeks written notice. Written notice should include anticipated date of departure, reason for resignation, and signature. The organization reserves the right to adjust the separation date. The separation date will be the last day of actual work. Neither holidays nor vacation may be used to extend the employee's employment beyond the separation date. Employees are required to return all Tulsa SPCA property prior to their last day worked. If any organization property in the employee's possession has been lost or damaged, the cost of replacing such property will be deducted from the employee's final paycheck. Employees who leave the organization for any reason will receive all pay which may be due to them, to be paid on the first regularly scheduled payday following their last day of work. The policy of Tulsa SPCA is that vacation is neither carried over to a subsequent calendar year nor is unused vacation paid upon termination. In cases of involuntary separation of an employee from the employment of Tulsa SPCA, the organization is not required to give notice. While not exhaustive, following are various types of conduct for which an employee may be involuntarily terminated without notice, subject to the review and pre-approval of the Executive Director:

Endangering in any way the health, safety or physical, mental or emotional well-being of animals, co-workers, volunteers or members of the public

Physical or verbal abuse of customers and members of the public, employees of partner agencies, volunteers, or co-workers

Discrimination and/or harassment of any of the above Making material misrepresentations in connection with employment by the organization or falsification of

organization documents or records, including, but not limited to time records Insubordination, including refusal to perform work as assigned Theft, fighting, violence or making threatening comments or other forms of intimidation

7

Failure to take reasonable care of, or intentional damage to organization property Reporting to or remaining at work while under the influence of alcohol or illegal drugs is prohibited. In

addition, inappropriate and abusive consumption of alcoholic beverages or any use of illegal drugs at Tulsa SPCA related functions is prohibited and may be grounds for disciplinary action, up to and including termination of employment. Conduct constituting inappropriate and abusive consumption of alcoholic beverages shall be determined at the sole discretion of the Tulsa SPCA. (See attached Illegal Substances/Alcohol Policy)

Commission of any felony or offense involving dishonesty Possession of firearms or other dangerous weapons on organization property or while performing

organization duties, unless approved by the Executive Director and commissioned to possess such firearms or weapons by the appropriate governing authority

2.16 Exit Interviews Employees discharged from employment, whether by resignation or involuntary termination, may be invited to participate in an exit interview. 2.17 References for Former Employees It is the policy of Tulsa SPCA, when asked for employment verification, to limit disclosure to dates of employment and most recent position held. Requests for additional information must be accompanied by written authorization by the former employee, and are still subject to the discretion of Tulsa SPCA. SECTION THREE: SAFETY & SECURITY 3.1. Safety The Tulsa SPCA desires to provide employees with a safe work environment. Maintaining safety on all premises is an ongoing process, requiring everyone’s participation. Employees observing an unsafe condition share the responsibility to either take corrective measures or bring the situation to their supervisor’s attention immediately. 3.2 On-the-Job Accidents & Workers’ Compensation All injuries occurring on the job, regardless of how minor, must be reported immediately to a supervisor or the Administrative Assistant who will arrange for medical treatment and the completion of required Workers’ Compensation injury reports. 3.3 Accident/Incident Reporting In addition to reporting work-related injuries and/or conditions for Workers’ Compensation purposes, accidents involving sheltered animals, co-workers, volunteers, or the public must be reported and followed-up with the completion of an Incident Report. Injuries caused by an animal must be reported to the Clinic. 3.4 Protective Orders In the interest of ensuring a safe workplace for all employees, any employee obtaining an emergency or permanent court-ordered Protective Order against another person who threatens them with physical harm are required to disclose the existence of the Protective Order to their supervisor and the Executive Director, so appropriate steps may be taken to ensure the safety and security of the workplace and all employees. Every reasonable effort will be made to protect confidentiality with respect to the employee’s privacy. However, the safety and security of the workplace takes priority. 3.5 Tulsa SPCA and Employees’ Personal Property In the interest of preventing harm or loss to animals, facilities, and the personal property of the organization and its employees, all personnel are expected to :

8

Refrain from bringing or wearing valuable personal property Secure all personal property, such as purses and any valuables Follow all end-of-day lock-up procedures Report suspicious activity

3.6 Fire Prevention All employees are responsible for reporting potential fire hazards and practice the following preventive measures:

Keep aisles clear and work areas free of inflammables and trash Keep all items away from heating registers and ducts Be aware of locations of fire extinguishers, exits and ensure visibility of signage

3.7 Emergency Evacuation Procedures In the event of the need to evacuate buildings for threats other than fire, such as earthquakes, bomb scares, flooding, or tornadoes, designated personnel will provide instructions or employees will follow directions provided in the Tulsa SPCA Safety Manual. Employees are encouraged to become familiar with emergency evacuation procedures posted in all buildings. SECTION FOUR: EMPLOYEE CONDUCT AND BUSINESS PRACTICES 4.1 Discrimination and Harassment (Sexual and other) It is the policy of the Tulsa SPCA to provide a work environment free from all forms of discrimination, including harassment. Harassment based on race, color, age, religion, national origin, disability, marital status, veteran status, citizenship status, gender, ancestry, sexual innuendo, or sexual orientation, is considered a violation of our policy on Equal Employment Opportunity. Employees are expected to deal professionally with each other to ensure a work environment free of intimidation and harassment. Abuse of the dignity of anyone through ethnic, racist, or sexist slurs or through other derogatory or objectionable conduct is offensive employee behavior and will be subject to corrective action, up to and including termination of employment. Sexual harassment is a form of harassment that undermines the integrity of the employment relationship. It will not be tolerated. Unwelcome sexual advances, requests for sexual favors, and other unwelcomed verbal or physical conduct of a sexual nature constitute sexual harassment when:

Submission to such conduct is made either explicitly or implicitly a term or condition of an individual’s employment;

Submission to or rejection of the conduct is the basis for an employment decision affecting the harassed employee; and/or

Harassment substantially interferes with an employee’s work performance or creates an intimidating, hostile, or offensive work environment

Examples of sexual harassment may include, but are not limited to: sexual advances, sexual flirtations, sexual requests, lewd comments, sexually suggestive gestures, physical interference with normal work or movement, visual or electronic harassment such as sexually offensive posters, photographs, cartoons, jokes, articles and/or objects of a sexual nature. Any employee who feels that he or she has experienced or observed harassment or has been discriminated against due to race, color, age, religion, national origin, disability, marital status, veteran status, citizenship status, gender, ancestry, or sexual orientation, should report such incidents immediately, in writing, to his or her supervisor, the Executive Director, or the Operations Committee of the Board of Directors. A prompt investigation will be made and appropriate action will be taken to ensure compliance with this policy. The harassment reporting procedure should be followed to report instances of harassment involving agents and supervisory employees of the Tulsa SPCA, co-workers, volunteers, and other non-employees, such as individuals

9

employed by service and supply companies, and any other person dealt with in the workplace. Reports may be made without fear of reprisal and, where practical, confidentiality will be maintained. Employees are expected to cooperate in any ensuing investigation. 4.2 Consensual Relationships Consensual relationships between employees are unwise, and such relationships between a supervisor and his/her subordinates are strictly prohibited. Relationships in the workplace may provide the groundwork for one or both of the employees to make allegations of harassment against the other. This is an instance where credibility determinations are quite difficult. The only way to avoid this situation is not to engage in this type of behavior in the first place. The best policy is to keep your private life private and out of the workplace. However, the Tulsa SPCA recognizes that romantic consensual relationships may still develop between employees and between employees and volunteers from time to time. Although such consensual relationships are a personal and private matter between the individuals involved, the organization will not tolerate any adverse effects the relationship may have in the workplace. If adverse effects exist, appropriate action will be taken, up to and including termination. Any relationship will be considered to have an adverse effect in the workplace if:

Employees involved have a direct or indirect reporting relationship at work It unreasonably interferes with, or materially and adversely affects, either employee’s work performance,

objectivity, judgment, professionalism, business reputation or ability to conduct himself or herself in an appropriate business manner

It unreasonably interferes with, or materially and adversely affects, the work environment of other employees

It results in sexual harassment. In such cases, the organization will take appropriate action to resolve the matter; in some cases, appropriate corrective action, up to and including termination, against one or both employees involved may occur

4.3 Attendance and Punctuality To ensure that Tulsa SPCA customers receive the service they expect and that sheltered animals enjoy uninterrupted care, it is essential that all employees report for work as scheduled. Regular attendance and punctuality represent basic expectations of all staff. Regular attendance refers to reporting for work except in the event of scheduled vacation or other approved leave, unless prevented by illness, injury or other circumstances that absolutely cannot be avoided. Punctuality refers to employees being at their Tulsa SPCA work area when their shift begins and remaining at their work area for the duration of their scheduled shift.

A. Reporting requirements:

Absence: In the event of an unexpected absence, employees are required to notify their supervisor by phone at least 30 minutes prior to the start of their scheduled shift each day they cannot report for work. While a voice message is acceptable, text messages or asking a third party to make the contact is not, except in emergency situations.

Return to work: Absences of more than three days require written physician’s statement to be

turned into their supervisor or a member of the leadership team.

Tardiness: The same reporting requirements apply as to an unexpected absence.

B. Unreported absences of three consecutive, scheduled work days will be considered job abandonment and result in termination, with the date of resignation being the first day of the unreported absence.

C. Excessive absences or tardiness may result in corrective action, up to and including termination.

10

4.4 Intellectual Property Tulsa SPCA encourages staff creativity in designing and implementing material related to our efforts. Materials developed and/or published during employment with the organization remain the property of Tulsa SPCA and may not be reproduced for profit by the employee or in connection with subsequent employment. 4.5 Media Inquiries Requests for interviews or comments from news media should be referred to the designated Tulsa SPCA spokesperson. 4.6 Professional Appearance Tulsa SPCA employees represent the organization to customers, volunteers, colleagues, board members, and the community. All employees must maintain a professional appearance at all times while on campus.

1. Staff must wear a Tulsa SPCA logo shirt. (Clinic staff may wear a Tulsa SPCA logo t-shirt or scrub top.) 2. Pants must be worn – pants include solid color jeans, khakis, cargo pants, or work pants (i.e. Dickies).

Pants should be clean and free from holes. Pants should fit – not overly tight or loose. a. NO SHORTS ALLOWED. Shorts are a safety hazard. b. No pajama pants, workout pants, or spandex should be worn.

3. Staff must wear closed-toed shoes. Sneakers or other non-slip shoes are acceptable. Shoes should be in good shape, with no holes or tears.

4. All Staff must adhere to good hygiene rules: a. Staff should be clean and use personal hygiene items like deodorant on a regular basis. b. Hair should be washed and combed. If working in the clinic, longer hair needs to be tied up

neatly. Beards should also be groomed and clean. c. If worn, makeup should be modestly and conservatively done, in a complimentary way to the

natural appearance of the staff member. d. Certain types of jewelry can be a safety hazard. Large earrings, long necklaces, bracelets

should not be worn at work. 5. There may be times that staff will attend community events or meetings where business casual attire is

required. 6. Staff may not wear logo items outside of the workplace. If you are leaving campus for a lunch break,

that is allowed. However, if you plan to go somewhere after work, you should bring a change of clothes. 7. Staff and Volunteers may not wear political attire at work.

Department Specific Policies

Clinic 1. Vet and Vet Assistants must wear a scrub top or logo t-shirt and scrub pants at all times. 2. Clinic Reception must wear a logo shirt at all times, with appropriate pants. 3. Clinic Manager may wear either business casual or logo shirt with appropriate pants.

Pet Care

1. Pet Care staff must wear a logo shirt at all times. 2. It is recommended that Pet Care staff bring a clean logo shirt to change into after cleaning,

once we are open to the public. 3. Pet Care staff must wear agency-issued boots to be used during cleaning. It is the

responsibility of Pet Care staff to keep these in good condition.

11

Administration 1. Administrative Staff may wear a logo t-shirt with appropriate pants. 2. When attending offsite meetings or events, staff should be aware of appropriate dress for

the circumstance. 3. Open-toed shoes are acceptable when working in the office but closed-toed shoes must be

worn when going through the shelter or clinic spaces. Occasionally the organization may request attire appropriate to a specific event, such as attending meetings with vendors, customers, or others, making formal presentations, or interviews with the media. If an employee reports to work dressed inappropriately, their supervisor may direct the employee to return home to change clothes. 4.7 Conflict of Interest/Ethics Employees of Tulsa SPCA are expected to represent the organization in a positive and ethical manner. Employees and their immediate family may not accept gifts, except those of nominal value, or any special discounts or loans from any person or firm doing or seeking to do business with the organization. Further, employees with decision-making authority are discouraged from purchasing products and/or utilizing services from relatives and/or close friends. Conducting a personal business on Tulsa SPCA property is prohibited. This includes the sale or distribution of merchandise or materials. Such personal business is considered distracting and an interference with the rights of others. Employees are expected to seek pre-approval from, and refer questions and concerns to, the Executive Director before engaging in any activity, which may be considered a conflict of interest. 4.8 Confidentiality During employment with Tulsa SPCA, staff may be entrusted with information of a confidential nature. Some examples include: Customer, donor, and employee records, contracts, financial data, marketing and fundraising plans, policies and procedures. Staff and former staff have a responsibility to maintain confidentiality regarding agency-related knowledge and materials. See also Section 4.4, Intellectual Property 4.9 Whistleblower Protection It is the intention of the Tulsa SPCA to adhere to all laws and regulations that apply to the organization. If any employee reasonably believes that some policy, practice or activity of the organization is in violation of law, a written complaint may be filed by that employee with the Executive Director. Tulsa SPCA will not retaliate against an employee who, in good faith, has made a protest or raised a complaint against some practice of the organization, or of another individual or entity with whom the organization had or currently has a business relationship, on the basis of a reasonable belief that the practice is in violation of law or a clear mandate of public policy. The organization will not retaliate against an employee who discloses or threatens to disclose to a supervisor or a public body any activity, policy, or practice of the organization that the employee reasonably believes is in violation of a law, a rule, or regulation mandated pursuant to law or is in violation of a clear mandate or public policy concerning health, safety, welfare, or protection of the environment.

12

In any event, an employee must bring the alleged unlawful activity, policy or practice to the attention of the organization and provide the organization with a reasonable opportunity to investigate and correct the alleged unlawful activity. 4.10 Outside Work Regular, full-time employees are expected to devote their efforts to their Tulsa SPCA employment. However, employees may engage in work outside the organization, provided that the work is not harmful to the reputation and credibility of Tulsa SPCA and does not interfere with the employee’s ability to perform his or her job. Outside work includes other employment, work as an independent contractor and significant volunteer commitments. 4.11 Solicitation Tulsa SPCA employees are discouraged from soliciting other staff by distributing or posting literature of a political or religious nature, by pursuing personal or commercial interests or groups, seeking donations or soliciting the purchase of merchandise, regardless of the cause. 4.12 Social Media Policy When using social media, employees are mindful that their posts become part of the worldwide electronic domain. Therefore adherence to the Tulsa SPCA Social Media Policy is required in any personal use of social media. As an employee of the Tulsa SPCA, staff can express themselves on social media sites to the degree that their speech does not negatively affect the public perception of the organization or impede the performance of duties. Staff agree not to post, transmit or otherwise disseminate any confidential information. If an employee becomes aware of or has knowledge of a posting or any website or web page in violation of this provision, that employee will notify their supervisor immediately for follow-up action. Staff posting and/or otherwise sharing pictures of our adoptable animals alone or with the staff member is acceptable. Posting pictures of animals with adopters or potential adopters without written authorization from the Executive Director is prohibited. Using pictures of Tulsa SPCA animals to raise money in the name of the Tulsa SPCA is not acceptable. Using pictures of our animals to try and encourage people to donate to our organization is okay as long as it is clearly stated that this is a personal effort, not sanctioned by the Tulsa SPCA. However, in order to be sure that the cause if something needed by the organization, it is strongly recommended that approval be obtained. Postings of our animals on our official social media pages are only to be done by page administrators. If you have photos or video you would like to have posted, please provide them to the Director of Communications for consideration. Additionally, staff replying to inquires on our page is strongly discouraged as that opens you up to being personally targeted. Please alert the Director of Communications if there is an issue or question we need to address on the site. Clarification on appropriate postings, if needed, shall be directed to the Executive Director. This section also applies to Tulsa SPCA sponsored social media sites. SECTION FIVE: PAY PRACTICES 5.1 Pay Periods and Pay Days Tulsa SPCA issues paychecks every other Thursday by 1:00 pm. Pay periods extend from Monday through Sunday.

13

5.2 Time Records Time records are required for all non-exempt employees. Non-exempt employees record their time by clocking in via computer. No employee may maintain a time record for another employee or handle another employee’s time record. Manipulation or falsification of time records may result in disciplinary action, up to and including termination. Errors in recording time should be reported on the exception log and to the supervisor immediately. If required, time records shall be submitted to your supervisor for approval according to the time frame established by the organization’s payroll service. Failure to submit time records before the announced deadline may result in delayed pay. Employees should report errors in pay to their immediate supervisor. 5.3 Overtime To meet the needs of prospective adopters, volunteers, and the community, employees may, on occasion, be asked to work over 40 hours per week. Cooperation is appreciated and employees will be compensated at overtime rates dictated by the Wage and Hour Laws of the FLSA. Non-exempt employees receive one and one-half times their hourly wage for all work over 40 hours per week. Requests for overtime should be approved in advance by the Executive Director following receipt of an Overtime Request Form executed by the employee and his/her supervisor. 5.4 Final Pay Employees who leave the service of the Tulsa SPCA for any reason will receive all pay which may be due them, to be paid on the first regularly scheduled payday following their last day of work. 5.5 Reimbursement of Expenses Tulsa SPCA reimburses employees for expenses incurred while preforming organizational-related assignments, when pre-approved by a member of the leadership team. Reimbursements are authorized and paid by check following submission of Employee Expense Reimbursement Report. Receipts are required and must be presented with prior approval. 5.6 Vehicle Usage Use of organization-provided vehicles, whether owned, leased, or rented, are available only for Tulsa SPCA business and with the approval of a member of the leadership team. Employees who operate organization-provided vehicles are required to possess and provide proof yearly of a valid Oklahoma drivers’ license. Loss or suspension of a drivers’ license must be reported to the employee’s supervisor or the Administrative Assistant. In the event of an accident, employees are held personally responsible for damages to vehicles and property if they knowingly or intentionally abuse the vehicle, drive the vehicle for unauthorized use, drive negligently, drive while under the influence of alcohol or illegal drugs, or are involved in criminal activities while driving the vehicle at the time damage occurs. Some jobs require use of a personal vehicle for business purposes. Requests for mileage reimburse-ment, submitted on an Employee Expense Reimbursement Report document the business purpose for the mileage and will be paid at the standard mileage rate authorized by the Board of Directors.

14

SECTION SIX: LEAVE BENEFITS 6.1 Holidays Regular full-time employees receive six (6) paid holidays, plus two (2) additional floating holidays throughout the year, as follows:

New Year's Day Memorial Day Independence Day Labor Day Thanksgiving Day Christmas Day

Ensuring uninterrupted care for sheltered animals necessitates that a small crew of staff work on paid holidays. The following designations should be noted: Holiday Pay refers to wages paid to full-time and part-time staff regularly scheduled to work on a recognized holiday, at their regular hourly rate of pay and for the number of hours for which they are normally scheduled. Holiday Overtime refers to wages paid to staff required to work on a recognized holiday and consists of the employee’s regular wage for regularly scheduled hours worked, plus time and one-half, that is, double-time, plus one-half. A variety of situations determine an employee’s eligibility for holiday overtime pay, as follows:

An employee scheduled to work on a designated holiday who desires to have the day off may submit a request to their supervisor two weeks in advance. Approval depends on the availability of staff.

An employee calling in sick or taking unscheduled, unpaid leave the day before or after a designated holiday, but working the holiday, receives holiday pay, not holiday overtime.

An employee calling in sick or taking unscheduled, unpaid leave the day before or after a designated

holiday who does not work on the holiday will not receive holiday pay.

An employee working a holiday on their normally scheduled day off receives holiday pay, holiday overtime, and an unpaid “floating holiday.”

When a designated holiday falls on an employee’s scheduled day off, an unpaid “floating holiday” will be granted in place of holiday pay.

Use of floating holidays should be scheduled for the same pay period as the holiday, unless other arrangements are made with the Operations or Executive Director. Holiday pay does not count as hours worked for purposes of determining if an employee is owed overtime pay for a scheduled work week. 6.2 Vacation Tulsa SPCA provides vacation benefits to eligible employees for rest and relaxation. Regular employees are eligible to earn vacation on January 1 each calendar year. While on a leave of absence for any reason vacation will not be accrued. Vacation is awarded to employees based on eligibility, and varies depending on exempt, non-exempt, and hours worked in a week.

15

Exempt Employees

To improve work/life balance for our professional/exempt staff, the Tulsa SPCA has implemented a new workplace flexibility policy.

This policy does not take the place of our existing ADA policy, Short Term Disability Leave, nor Jury Duty.

This policy is meant to apply to time-off used for vacation and non-business travel purposes, and appointments, and is applicable for eligible employees only.

Only employees in exempt (not eligible for overtime) positions who meet the following criteria are eligible for this program:

Current Active Full-time Exempt Employment Status (i.e. not on any kind of leave) Able to stay connected from home or remote location using company approved

technology such as cell phone, email, text, and/or internet Minimum of 30 days of employment with Tulsa SPCA Performance rating review of 3 or higher

How it works:

1. Request Time Off: i. Employees wishing to work remote while on vacation/traveling under this policy must

formally request vacation dates in writing via email or by using our company time-off request form/process at least ten (10) business days in advance of planned time off.

2. Obtain Approval i. Supervisors and managers have the authority to approve, or not approve requests

depending on business needs and workload during the requested dates. 3. Avoid Key Date

i. Some business intense timeframes should be avoided for vacation and offsite travel under this policy, including: Clear the Shelters (usually mid-August), Tulsa State Fair (end of September, beginning of October), and other busy times of the year unique to your particular job or department needs

4. Stay in touch i. While off site under this policy, employees must remain accessible by normal company

means, such as cell phone, email, internet ii. While a daily check-in is not required, it is expected that employees using this policy will

stay in touch with business happenings, including issues and deadlines to ensure work does not suffer while the employee is out of the office

5. Maintain Performance i. Employees offsite, on vacation or traveling under this policy are expected to maintain

strategic objectives and department goals as defined by the business, management or your supervisor

ii. Failure to maintain business performance/work results will be managed as a disciplinary issue

Guidelines

1. No Limits! There are no limits of responsible time off an employee can take under this policy each year, but employee performance will be managed throughout the year to ensure that agreed-upon deliverables and work efforts are maintained in accordance with the employee’s job description and annual planning activities.

2. No Accruals: Unlike traditional sick time, and traditional PTO policies, time does not accrue under this policy. In other words, there is no PTO/vacation time bank under this policy. Therefore, there is no rollover of this policy from year to year.

16

3. No Payout: Because time does not accrue under this policy, no payout of unused time is available upon termination. There is no “cash out” option.

Non-Exempt Employees

The amount of vacation awarded to eligible employees is in an amount commensurate with the employee’s length of service based on the following table:

Hourly Vacation First Year – one (1) week of vacation and two (2) weeks of PTO. Vacation is pro-rated dependent on the schedule below:

If hired first quarter January-March 5 days If hired second quarter April-June 4 days If hired third quarter July-September 2 days If hired fourth quarter October-December 0 days Second Year – two (2) weeks of vacation and two (2) weeks of PTO Fifth year – two (2) weeks of vacation and three (3) weeks of PTO A week refers to five (5) days of regular hours. For example, if you regularly work eight (8) hours a day, your week would be 5 eight hour days = 40 hours.

After an employee has satisfied all applicable eligibility conditions to use vacation benefits, the employee can schedule vacation with their supervisor’s approval. The employee needs to try to give at least 30 days’ notice to their supervisor so that the supervisor can arrange for coverage while the employee is gone. Tulsa SPCA believes that it is important for employees to have a period of rest and relaxation away from work. Accordingly, Tulsa SPCA reserves the right to schedule vacations for employees if Tulsa SPCA determines that such action is appropriate. Employees will not be paid in lieu of taking vacation time off, except on termination of their employment.

Employees must ensure that they have enough accrued leave available to cover the dates requested and should submit a request for time off in Paycor for approval in advance. Requests are approved on a number of factors, including department operating and staffing requirements. If the leave is denied, the supervisor should provide an appropriate reason to the employee within three (3) business days.

Employees may carry over up to one (1) week of vacation days to the next calendar year. The request for carry over must be given to the employee’s supervisor no later than November 1 and the vacation time carried over must be used before March 31 the following year. For example, an employee requests to carry over three (3) days from 2019 to 2020. Those three (3) vacation days must be used before March 31, 2020 or the employee loses access to those days.

Vacation will be paid at the employee’s base rate. Vacation pay for the hourly non-exempt employee is not included in overtime calculations. Vacation pay does not include any special forms of compensations such as incentives, commissions, and/or bonuses. Leave taken beyond an employee’s available vacation balance may be unpaid unless otherwise required under State or Federal law.

Employees who quit and who are later rehired will not receive credit for any period of service prior to their break in service unless rehired within 30 days of a layoff.

Employees who have begun to participate in the vacation plan will be entitled to receive vested vacation benefits upon termination of their employment, unless the termination is for cause. If an employee is terminated for cause, no vacation will be paid out. Otherwise, upon termination of employment, such benefits will be paid promptly in accordance with state and federal requirements to the employee as follows:

Separation Date Eligible % of awarded vacation (minus any vacation taken) 1st Quarter (Jan 1 – Mar 31) 25%

17

2nd Quarter (Apr 1 – June 30) 50% 3rd Quarter (July 1 – Sept 30) 75% 4th Quarter (Oct 1 – Dec 31) 100% Vacation Awarded Maximum Yearly Award 25% 50% 75% 5 days= 20 hours 5 hours 10 hours 15 hours

5 days= 25 hours 6 hours 12 hours 18 hours 5 days= 35 hours 8 hours 17 hours 26 hours

5 days= 40 hours 10 hours 20 hours 30 hours 10 days= 50 hours 12 hours 25 hours 37 hours 10 days= 70 hours 17 hours 35 hours 52 hours 10 days= 80 hours 20 hours 40 hours 60 hours

Facility Shutdown Conditions may necessitate a departmental or facility wide shut down. During these shutdowns some employees may or may not be able to use earned vacation time. Tulsa SPCA will provide as much notice as possible in these cases.

6.3 Paid Time Off (PTO) Exempt Employees See Vacation policy in section 6.2 Non-Exempt Employees

Paid Time Off (PTO) is awarded at the beginning of the year and is to be used in smaller increments – sick day, doctors’ appointments, etc.

PTO days may not be carried over, nor are they paid upon termination of employment. Employees will not be paid in lieu of taking PTO.

Hourly PTO

Years One to Four – two (2) weeks of PTO (separate from any eligible vacation). Fifth year and beyond – three (3) weeks of PTO (separate from any eligible vacation)

A week refers to five (5) days of regular hours. For example, if you regularly work eight (8) hours a day, your week would be 5 eight hour days = 40 hours.

6.4 Jury Duty Full-time and part-time employees receiving a notice to report for jury duty or in receipt of a subpoena will be granted unpaid time off from work with no performance repercussions. Upon receiving notice, employees need to advise their supervisor and provide copies of notification documents. Employees are expected to report to work when released by the court if four or more hours remain in their scheduled workday. Employees may retain any compensation paid by the court. 6.5 Inclement Weather & Other Emergency Absences Absences due to weather and non-weather related emergencies which affect Tulsa SPCA operations will be evaluated on a case-by-case basis. Employees are responsible for ascertaining from their supervisor if the facility is open or closed. However, due to the obligation of the organization to care for sheltered animals, employees should expect that operations carry on as usual. Time off due to inclement weather or other emergency situation is unpaid. Employees are expected to use good judgement in determining their ability to safely report for work and should maintain contact with their supervisor if they cannot report as scheduled.

18

6.6 Leave of Absence Full-time Tulsa SPCA employees may be granted unpaid Leave of Absence (LOA) when circumstances require extended time off from work due to extended illness, disability, or pregnancy for a period up to six weeks during a twelve-month period. A written request for LOA must be submitted with as much advance notice as possible, accompanied by a physician’s statement, and approved by a member of the leadership team. Upon return, a medical release is required before approval of return to work. Reasonable efforts will be made to reinstate employees to the same or comparable position upon return to work, but Tulsa SPCA cannot guarantee post-LOA employment. 6.7 Leave Without Pay (LWOP) Tulsa SPCA recognizes that occasionally an employee may require time off due to one-time or short-term circumstances for which they have no reimbursable leave benefits, such as bereavement, family illness, personal business, inclement weather, military leave, or other unforeseen situations. If vacation benefits have been exhausted or the employee prefers not to use vacation, they may request to be absent without pay. LWOP differs from Leave of Absence in that typically it is of short duration. Employees are expected to submit LWOP requests to their supervisor with as much advance notice as possible. 6.8 Military Leave Employees required to be absent from employment for the purpose of military service, training and/or examination will be eligible for military leave of absence. This leave is unpaid unless the employee elects to use vacation. If an employee is called to active duty, he/she will be placed on military leave of absence without pay and will be subject to all applicable laws and regulations regarding pay and re-employment rights. 6.9 Absence due to On-the-Job Injuries Tulsa SPCA provides benefits required under Workers’ Compensation Law. This law provides for payment of expenses for medical treatment and a portion of normal salary while off work. Salary normally paid by the organization is not paid in addition to this benefit, and if paid, must be returned. SECTION SEVEN: OTHER BENEFITS 7.1 Summary of Group Insurance Full-time employees are eligible for group health, dental and vision insurance benefits that become effective the first of the month after thirty (30) days of employment. Tulsa SPCA’s contribution to employee group insurance may vary. The Board of Directors reserves the right to adjust the rate of the employer contribution as funds permit. Employees may elect to purchase coverage on dependents. Rates are available from the Administrative Assistant. 7.2 Employee Pet Care Upon completion of the thirty (30) day introductory period, Tulsa SPCA employees with pets may receive a variety of pet care services at no or reduced cost, as follows:

Vaccinations and Medical Care for Employee Pets Pet Adoption

For details of employee pet care, check with your supervisor or a member of the leadership team.

19

In some circumstances, it may be permissible for employees to bring their pets to the workplace, depending on a variety of factors including the safety of other employees, sheltered animals, and the employee’s pet. Consult your supervisor for more information. 7.3 401K Upon completion of the thirty (30) day introductory period, Tulsa SPCA employees age 18 and over who work at least 20 hours per week are eligible to participate in the 401K plan. Total match of 5% is broken down in the following way: 4% matched; the extra 1% for 5% and 6% will be matched at ½% - max match is 5%. There is a 5-year vesting period – 20% each year. 7.4 Short Term Disability The Tulsa SPCA offers Short Term Disability benefits to eligible employees after the thirty (30) day probationary period. Eligible employees include: Short Term Disability (STD) coverage is designed to provide replacement of income when an accidental injury or sickness has resulted in temporary or total short term disability. STD benefits are designed to be partial replacement of income and do not equal the amount of the employee’s pre-disability wages. The Short Term Disability (STD) policy is currently through MetLife. It will pay 60% of the employee’s weekly salary. Benefits will continue for as long as employee is disabled up to a maximum of twelve (12) weeks.

The Tulsa SPCA’s mission is to improve the lives of dogs and cats and engage the community to foster mutual well-being

Tulsa SPCA Executive Director’s Update – 22 July 2020

Program Related:

Intake was down 31% (YTD) from 2019 and up 8% from 2018. Adoption numbers were down 26% (YTD) from

2019 and up 28% from 2018. Revenue was down 8% (YTD) from 2019 and up 10% from 2018. For the year,

adoptions revenue was at 49% of our budgeted revenue.

Clinic revenue was at 29% of total budgeted revenue for the year,

All of our clinic numbers are higher than previous years, but lower than our projections for the year. Numbers

are rebounding in most areas as we’ve reopened services.

Cruelty investigations were up about 20% (YTD) from 2019 and up 32% from 2018. This is likely due to food

deliveries. Through June we had delivered over 10,055 lbs of food to 886 dogs and cats in our area.

We have performed a couple hoarding rescues in the last couple of months resulting in 34 animals rescued and

in July are helping OAA with a puppy mill situation resulting in seizing over 80 dogs.

We are still working out the kinks in re-opening but things are running much smoother.

Fundraising:

See development report.

Marketing / PR and Networking:

Have had a number of articles and/or news stories over the last couple of months – see communications report.

Phone call with Adopt-a-Pet resulted in our being selected as a test shelter for a new adoption assistance

program they’re considering.

I was asked and agreed to be a regional rep for AAWA (Association for Animal Welfare Advancement).

Staff / HR:

Employees who left – Clinic: Lauren Langston, Payton Abbott – Pet Care: Sean Kraft – Comm.: Jen Bladen

Employees hired – Development – Caleb Freeman

Worked out a plan to get everyone back on campus for schedules almost back to pre-covid and still keep people

who work closer together in separate shifts. We will be using the mobile unit sometimes to do medical

outreach, we will work with other agencies to provide services at their locations and will also use the old clinic

on days where our surgeons overlap. We’ve also combines some positions for greater efficiency and are

continuing to look at other options.

Financial:

Updating best, worst and likely case scenario for budget/cash flow purposes. Will try to send out Monday.

Working on cost/benefit analysis of buying the equipment to do ortho and other soft tissue surgeries. Will have a recommendation soon.

We’re getting two new software programs – Companion Connect will replace PetPoint for shelter management. We will add a $5 admin fee to adoptions to pay for this and will potentially make money through a clinic payment program. Clinic HQ will replace Avimark. It will cost us about $2,000 more than Avimark but should increase our efficiency but allowing auto-scheduling, auto reminder texts and deposits for surgeries.

Other:

N/A

Development Report

June 2020

Spring 2020 newsletter has generated $4,733 in donations through June, New SAL (Save a Life) Fund established,

Hired a new Development Assistant, Caleb Freeman.

Top 5 Donors - YTD 2020 (includes in kind) Top 5 Individual Donors - YTD 2020 (includes in kind)

1 Place Living Trust - $46,748.08 1 Susan Rogers - $8,961.96

2 Sanford & Irene Burnstein Foundation - $10,000 2 Korey & Cristi Scott - $5,000

3 Ralph & Frances McGill Foundation - $10,000 3 Mike Case - $5,000

4 Susan Rogers - $8,961.96 4 Daral & Robert Vanskike - $3,600 (in kind)

5 American Waste Control - $7,000 5 Rachel Fisher - $2,000

Individual Giving

2020 Individual Giving Goal $296,000.00 2020 Facebook Fundraising Revenue Goal $26,000.00

2019 Individual Revenue Actual $279,380.44 2019 Facebook Fundraising Actual $20,987.212020 Individual Revenue YTD Actual $83,653.01 2020 Facebook Fundraising YTD Actual $6,017.00

2020 Monthly Giving Goal (per month) $4,000.00 2020 Email Revenue Goal $10,000.00

2019 Monthly Giving Actual (avg. per month) $2,182.00 2019 Email Revenue Actual Not tracked2020 Monthly Giving YTD Actual (avg. per month) $2,829.75 2020 Email Revenue YTD Actual $2,550.00

Comments:

Corporate Giving2020 Corporate Giving Goal $70,000.00 New Corporate Partners

2019 Corporate Giving Actual $47,608.20 Kendra Scott2020 Corporate Giving YTD Actual $12,021.17 Darnaby Elementary

In the Raw

Third Party Fundraising Events American Solera

Ozark Pizza company - March 2020 - $1,100

American Solera - Mar. 11

Comments: Need to discuss potential for a "Partners" page on our website to build

partnerships with companies to offer discounts and receive a % of proceeds (similar to Grounds & Hounds), Ozark Pizza Company

check for $1,100 came in from March fundraiser, $5,500 from a participant of the Tulsa Remote Program.

Estates Trusts (for the White and King trusts)

2020 Estate Giving Goal $261,023.76 2020 Trust Giving Goal $50,000.00

2019 Estate Giving Actual $70,749.50 2019 Trust Giving Actual $46,248.28

2020 Estate Giving YTD Actual $51,748.08 2020 Trust Giving YTD Actual $0.00

Comments: conversation with Dave Foley regarding Sandra Gipson annuity - Faith notified.

Facebook Fundraising

Monthly Giving Email Marketing

Development Report

June 2020Events

Joint Sponsorships

Presenting Sponsor - $10,000 Pick of the Litter Sponsor - $2,500

American Waste Control The Tiner Family

Quiktrip (confirmed, waiting on check)

Top Dog Sponsor - $7,500 Puppy Love Sponsor - $1,000

Osage Casino

Tulsa Medical Lab

K9 Manners & More

Cat's Meow Sponsor - $5,000 Wendy Gregory

Susan Rogers Kitten Caboodle Sponsor - $750

Trivia Night Sponsorships Bingo Bash Sponsorships

Stanfield + O'Dell - $250 Stanfield + O'Dell - $250

Mary Green - $250

Becky Robbins & Dana Kastelic - $500

Comments: We had 1 person purchase 2 tickets to Trivia in June.

Event Update - Trivia has moved to Friday, September 18th, Bingo is Saturday, December 5th. Both will have a silent auction fundraising

component using an online platform. We will not have Paws & Pics as we have in the past - tickets will be given to sponsors to use.

PAWsh Palaces will resume again in 2021.

Board Giving

Board Members Given 12

Total # Board Members 14

% to Goal 86%

Total Given by Board Members $5,037.14

Total Given (including soft credit, employer, etc.) $10,000.00

Total $15,037.14

2020 Grant ReportNew

Upcoming Renewal

Scheduled

MonthName Amount

July Banfield COVID Rebuild Grant

July Founder's of Doctor's Hospital Foundation 10,000

July Anne and Henry Zarrow Foundation 25,000 spay/neuter

July Walmart Local Community Grant 1,000

July Cox Region Sponsorship Application (for 2021) 5,000 apps from 6/1 to 7/31

July Doris Day Animal Foundation 5,000 senior pets

July Petco Foundation - Animal Sheltering & Adoptions TBD

July Gelvin Foundation 2,500 due 8/15

July Summerleee Foundation (for Feb. 2021 grant cycle) 5,000 cat S/N

August Hawn Foundation 2,500

August Hogan Taylor Foundation 5,000

August James E. & Mary M. Barnes Foundation 2,500

August Petco Foundation - Holiday Wishes various

August Athletes for Animals 2,500 due by 9.15, max $5k

September Flint Family Foundation (for 2021) 10,000

September Mary K Chapman Foundation 5,000

September Home Depot Foundation - Community Impact 5,000

September Onyx and Breezy Foundation 2,500

September American Fidelity Foundation 2,500

October Onyx and Breezy Foundation 2,500

October Mervin Bovaird Foundation 5,000

October American Humane - Meacham Foundation Memorial Grant 4,000 spay/neuter equipment

November Campbell-Lepley/Hunt Foundation 1,000

November Cole Family Foundation 500

Grace & Franklin Bernsen Foundation 26,000 granting on hold

ASPCA Foundation - Anti Cruelty Grant TBD still available?

Oxley (need an "in")

AEP (need an "in")

Hille Foundation - invitation only 5,000

Submitted Date

SubmittedName Amount

Anticipated

Decision Date11/26/2019 James D & Cathryn M Moore Foundation 5,000

11/26/2019 William S. & Ann Atherton Foundation 2,500

11/26/2019 John Steele Zink Foundation 5,000

12/1/2019 Barnett Family Foundation 2,500

1/15/2020 Network for Good 2,500 60 days

2/24/2020 James Garner Animal Rescue Fund 1,000

2/24/2020 Sam Viersen Family Foundation 2,000

3/6/2020 Petfinder Foundation - Cat Enrichment 1,000

3/6/2020 Project VETS In Kind ongoing

3/6/2020 Maddie's Fund apprenticeships Various postponed COVID

3/13/2020 Banfield Foundation - Vet Equipment Grant 15,000

3/30/2020 A.R. & MaryLouise Tandy Foundation 5,000

3/31/2020 Greater Good COVID-19 Response In Kind

4/8/2020 Cox Charities COVID-19 Response Grant Various

2020 Grant Report4/17/2020 Seresto Circle of Love Grant in kind flea/tick preventative

4/29/2020 Pedigree Foundation - Program Development Grant 10,000 Oct/Nov. 2020

5/1/2020 Waters Charitable Foundaton 1,000

5/29/2020 Hill's Disaster Relief Grant 15,000

6/5/2020 Pets for the Elderly 500

6/16/2020 Whole Food Community Giving Program 2,000 September

AwardedAwarded

DateName Amount

2/3/2020 Nylabone (another shipment in June 2020) In Kind 524 Nylabones - $1897

3/6/2020 Petfinder Foundation - Kong Toy Grant In Kind 15 Kongs - $139.90

3/27/2020 Petco Foundation 2,000

2/24/2020 The Seidle Foundation 1,000

4/14/2020 Sanford P. & Irene F. Burnstein Charitable Foundation 10,000

4/22/2020 Adopt-a-Pet COVID-19 Emergency Fund (Humane America) 2,000

5/21/2020 Rachael Ray Save Them All COVID-19 Relief Program (Best Friends) 1,000

5/29/2020 Petfinder Foundation - ORVIS Animal Care Grant 1,000

6/10/2020 Ralph & Frances McGill Foundation 10,000

DeniedDate

RejectedName Amount

2/7/2020 Southwest Airlines In Kind

3/18/2020 RescueBank Pet Food Distribution Program by GreaterGood In Kind

3/24/2020 Purina Pet Food Donation In Kind

5/4/2020 Pedigree Foundation - Disaster Relief Grant for COVID-19 2,500

5/28/2020 Maddie's Fund Pet Foster Stimulus Grant 2,500

6/2/2020 ASPCA Foundation - COVID 19 Emergency Relief 50,000

6/18/2020 Petfinder COVID-19 Operation Grant 1,000

6/24/2020 Michelson Found Animals In kind microchips

6/29/2020 SpayTogether S/N Subsidy Grant

Comments: Grant for $10,000 from the Ralph & Frances McGill Foundation in June.

Petfinder COVID-19 Operations Grant, Michelson Found Animals and SpayTogether grants denied in June.

2 grants submitted - Pets for the Elderly & Whole Food Community Giving Program.

Board Giving - 2020

Amount in DB Soft Credits

Dr. Ashley Gable $200.00 Tulsa Medical Lab

Bri Segovia

Brooke Ellis $26.06 Commerce Bank

Charlotte Henry, CPA $500.00 Stanfield + O'Dell sponsorship

Faith Orlowski $619.80 Moyers Martin LLP

Jene Harmon $21.22 Webco

Jessica Luong $25.00

Julie Brugger $100.00

Katie Hood $26.06 PartyServe

Mary Green $276.06 $1,000.00 K9 Manners & More sponsorship

Nichole Bostian Trantham $200.00

Susan Rogers $961.96

Suzanne Lucenta $1,500.00 $8,500.00 American Waste Control sponsorship

Wendy Gregory $1,080.98

$5,037.14 $10,000.00

Board Members Given 12

Total # Board Members 14

% to Goal 86%

Our mission is to improve the lives of dogs and cats, and their human companions.

Tulsa Society for the Prevention of Cruelty to Animals Mai l ing Address | P.O. Box 581898 | Tu lsa, OK 74158

Adopt ions & Cl in ic | 2910 Mohawk Blvd. | Tu lsa, OK 74110 (918) 428-7722 | tu lsaspca.org

Tax ID #73-0608144

Communications and Community Engagement Director Report to the Board of Directors Tuesday, July 7, 2020

Department Successes:

• Root Tulsa Instagram takeover • Tulsa World weekly/bi-weekly • Tulsa Voice “The Fuzz” online • Happy Tail in every issue of Tulsa People • Foster Coordinator Lauren Holder featured in

Tulsa People Heroes of the Pandemic issue • Adoption/foster during pandemic press

coverage (News on 6, Tulsa World, KTUL) • Monthly spot on News on 6 at 4 p.m. (usually

fourth Thursday) • Low-cost vaccine clinic push on Fox23 • 13+ posts on new blog tulsaspca.org/tulsa-

spca-blog-posts • Updated website with language used in new

brochures • All new patient forms for clinic (spay/neuter,

vaccine and minor needs) • Vastly improved communication between

foster program and adoptions with new shared documents to track animals

• Foster and stray “stickers” on tulsaspca.org adoptable animals

What’s coming next:

• Annual Impact Report with University of Tulsa Third Floor Design students

• Clear the Shelters: Saturday, Aug. 29 and throughout August

• Storytime fundraiser with local children’s authors (including donated custom illustration of a donor’s pet!)

• Donor signs in new clinic • Brochures

1. Clinic 2. How You Can Help 3. Dog Training 4. Community Engagement 5. Plus a re-run of General

• Bumper stickers/vinyl decals/window clings • Communications Standard (how to answer

phone, greet visitors, etc) launch • New sign at Mohawk entrance of campus • Hanging Garden Diva art on new clinic • New wraps/door stickers on MAC, vans, truck • Updated merchandise: shirts, sweatshirts,

running shirts and hat coming soon on reach-clothing.com/tulsaspca

o Volunteer gear available now at reach-clothing.com/spcavolunteer

Thankful,

Jen Bladen Director of Communications Director of Community Engagement [email protected] (please do not use [email protected]) (310) 562-0426 mobile

TulsaSPCA.org

June 2020 Intake and Adoption Report

41

32

0

65

0

7

14

0 2

25

62

5

19

3 1

23

1 2

43

61

1

17

0 0

33

1 00

10

20

30

40

50

60

70

Cats on-site 1st of

month

Cats Rcv'd Cats Ret'd Cats Fstr'd Cats RTO Cats Trnsf. CatsAdpt'd

CatsDecs'd

CatsEuth'd

Cat Intake & Adoption - June

Jun-20 Jun-19 Jun-18

3629

10

49

0 0

27

0 0

21

71

73

7

2431

0 0

33

44

4

12

1 0

37

1 10

10

20

30

40

50

60

70

80

Dogs on-site 1st of

month

DogsRcv'd

Dogs Ret'd DogsFstr'd

Dogs RTO DogsTrnsf.

DogsAdpt'd

DogsDecs'd

DogsEuth'd

Dog Intake & Adoption - June


TulsaSPCA.org

43

190

5

258

0

74115

4 444

453

3973

4

134

300

10 544

301

30

199

0 9

322

9 30

50

100

150

200

250

300

350

400

450

500

Cats on-site 1st of

month

Cats Rcv'd Cats Ret'd Cats Fstr'd Cats RTO Cats Trnsf. CatsAdpt'd

CatsDecs'd

CatsEuth'd

Cat Intake & Adoption YTD - June

2020 (through current month) 2019 (full year) 2018 (full)

55

244

43

273

137

253

0 143

630

80 7416

150

522

4 1242

465

89126

5 14

480

8 210

100

200

300

400

500

600

700

Dogs on-site 1st of

month

DogsRcv'd

Dogs Ret'd DogsFstr'd

Dogs RTO DogsTrnsf.

DogsAdpt'd

DogsDecs'd

DogsEuth'd

Dog Intake & Adoption YTD - June


TulsaSPCA.org

77

4846

89

7671

0

10

20

30

40

50

60

70

80

90

100

Total on-site Total Placed

Cat & Dog Combined - June


98

480

87

1126

86

830

0

200

400

600

800

1000

1200

Total on-site Total Placed

Cat & Dog Combined YTD - June


TulsaSPCA.org

$1,140

$3,050

$4,190

$1,420

$3,820

$8,030

$2,480

$4,900

$7,380

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000

$7,000

$8,000

$9,000

Cat Revenue Dog Revenue Total Adoptions Revenue

Adoption Revenue - June


$8,370

$29,195

$37,565

$20,979

$55,251

$76,230

$20,862

$52,114

$72,976

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

Cat Revenue Dog Revenue Total Adoptions Revenue

Adoption Revenue YTD - June

2020 (through current month) 2019 (full year) 2018 (full year)

TulsaSPCA.org

June 2020 Public Vaccination Clinic Report

619

6740

69

308

158

273298

36 45 61

149

628

102

17 326 4 1 3

0

100

200

300

400

500

600

700

VaccinationsAdministered

Dewormed Disease Testing PreventativePurchased

Spay/Neuter Microchips Public ClinicServices

Cat Services - June


845

59 124

582

310 312

1993

539

65 60

379

104 30

397514

68 61

443

18 19 230

500

1000

1500

2000

2500




Dog Services - June


TulsaSPCA.org

2348

169 105 193

1122

654 672.72

3997

295 246486

2121

598758

1157

153 137 261 36551

231

0

500

1000

1500

2000

2500

3000

3500

4000

4500




Cat Services YTD - June


2578

221 270

1634

945 1001

5170.5

5886

520 555

3162

14691125

5952

3754

476 436

3171

503219

2419

0

1000

2000

3000

4000

5000

6000

7000




Dog Services YTD - June

2020 2019 2018

TulsaSPCA.org

927

574

1501

391

265

656

336

74

410

0

200

400

600

800

1000

1200

1400

1600

Dogs Served Cats Served Total Animals

Animals Served - June


2400

1786

41254171

3557

7733

2875

862

3737

0

1000

2000

3000

4000

5000

6000

7000

8000

9000

Dogs Served Cats Served Total Animals

Animals Served YTD - June


TulsaSPCA.org

326

799

1125

215

446

661

117170

287

0

200

400

600

800

1000

1200

New Customers Returning Customers Total Customers

Customers - June


1043

2827

3870

2543

5221

7764

1341

1993

3334

0

1000

2000

3000

4000

5000

6000

7000

8000

9000

New Customers Returning Customers Total Customers

Customers YTD - June


TulsaSPCA.org

$67,621.55

$34,764.77

$17,283.36

$0.00

$10,000.00

$20,000.00

$30,000.00

$40,000.00

$50,000.00

$60,000.00

$70,000.00

$80,000.00

Revenue

Clinic Revenue - June


$195,020.26

$369,890.89

$175,168.15

$0.00

$50,000.00

$100,000.00

$150,000.00

$200,000.00

$250,000.00

$300,000.00

$350,000.00

$400,000.00

Revenue

Clinic Revenue YTD - June


TulsaSPCA.org

Cruelty Investigation Report May 1, 2020 – May 31, 2020

2020 2019 2018 Citations Issued 03 06 15 Direct Contact with Owners 08 56 45 Reports of Dogs Tied Up 06 18 13 Reports of No Food or Water 60 47 35 Reports of Abuse 09 16 15 Reports of Cruelty 12 20 21 Reports of Dogs with No Shelter 13 18 17 Cases of Abandonment 06 02 02 Reports of Neglect 22 41 37 Re-checks for Compliance 03 10 12 Reports of Loose Dogs 05 10 06 Reports of Suspected Puppy Mills 00 02 00 Livestock Complaints 00 00 01 Reports of Animal Fighting 00 03 00 Animals Seized to Tulsa SPCA for Eval. 00 01 20 Total Written Cruelty Complaints 39 74 60 Total Investigated on Location 93 74 60

** Cruelty Investigations resumed on 5/18/2020 and 39 backlogged complaints have been investigated through 5/31/2020** With the shelter re-opening and cruelty investigations resuming, field work for May involved (93) ninety three off campus contacts. Many cruelty complaints, backlogged from mid- March, were able to be handled by contacting complainants by phone to determine if a cruelty situation still existed. In a number of these cases other satisfactory arrangements had been reached, making field contact unnecessary. There are a number of complaints remaining to be addressed but, for the most part, investigations are back to a manageable level. Individual requests for food donations continue to be filled. Many in need of supplies are shopping for themselves now and those making requests for additional donations are being told the program is returning to a two month rotation to conserve the supplies we have available. There is a sufficient amount of food on hand which should last through the summer months. The month of May involved donations being delivered to (54) fifty four homes in all. This fed (108) one hundred eight dogs and (70) seventy cats. One thousand six hundred twenty (1620) pounds of dogfood and three hundred fifty (350) pounds of cat food were dispersed.

TulsaSPCA.org

Summer has basically arrived and will make it necessary to address those calls that come each year with hot weather. So far, I’ve looked into two calls involving dogs locked in hot cars and have donated and set four doghouses at the request of needy owners. All the shelters we had in storage are about gone. What remains are damaged ones or those with no base to set on. It may be important before summers end to try and come up with shelters we can use.

TulsaSPCA.org

Cruelty Investigation Report June 1, 2020 – June 30, 2020

2020 2019 2018 Citations Issued 07 09 08 Direct Contact with Owners 32 53 41 Reports of Dogs Tied Up 13 13 15 Reports of No Food or Water 50 46 40 Reports of Abuse 12 11 15 Reports of Cruelty 20 15 20 Reports of Dogs with No Shelter 13 20 20 Cases of Abandonment 03 03 04 Reports of Neglect 30 33 39 Re-checks for Compliance 06 08 11 Reports of Loose Dogs 07 10 06 Reports of Suspected Puppy Mills 00 02 02 Livestock Complaints 00 01 00 Reports of Animal Fighting 00 01 00 Animals Seized to Tulsa SPCA for Eval. 15 01 20 Total Written Cruelty Complaints 80 70 60 Total Investigated on Location 80 70 60

With the temperatures on the rise the heat related cases are also going up. There have been several calls so far about animals locked in hot cars without ventilation. On two calls I investigated, both animals were OK when removed from the car and the owners were made aware of how temperatures can quickly increase in a closed vehicle. Both seemed to understand the risk to the animals. I’ve placed two more shelters at the request of owners in need. This is six (6) since March that were donated. There will still be a need for additional doghouses to accommodate a full summer of requests. What we have left are very large in size and are without proper flooring making them basically un-usable. With Lauren’s help, she and I completed a rescue of thirteen (13) younger dogs from a location in Pawnee, County. The dogs all seem to be OK and likely will be removed from isolation, altered, and placed in foster homes as soon as possible. The dogs remaining with the owner will be scheduled for spay/neuter in the near future. I believe Lauren is working with the owner to get that done. The food donations continue, and while it does seem to be slowing, it’s still a large distribution number. I totaled the first six (6) months of 2020 ( January 1 to June 30 ) and, to date, have visited 308 homes, fed 810 dogs and 476 cats. This was a total of 12,150 pounds of dogfood and 2380 pounds of cat food given away. These are considerably higher numbers than I thought due mainly to the COVID-19 Pandemic. To conclude, a

TulsaSPCA.org

second total of every off campus call was also made, (through June 30). The total was high at 510 field contacts establishing a pace to surpass 1000 by years end. That number has never been reached before, in a single year, but is very possible in 2020.

The Tulsa SPCA’s mission is to improve the lives of dogs ...Jul 07, 2020 · o Fraud article •...

Documents

Transcript of The Tulsa SPCA’s mission is to improve the lives of dogs ...Jul 07, 2020 · o Fraud article •...