2025-03-04T09:21:55-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1000 COMMERCE PARK DR WILLIAMSPORT PA 17701 990 2024-01-01 530257197 INTERNATIONAL SOCIETY FOR ANIMAL RIGHTS INTE 5705862200 409 CLARK AVENUE PO BOX F CLARKS SUMMIT PA 18411 SUSAN DAPSIS PRESIDENT 5705862200 2025-03-03 1 1 JAIME L KUNTZ CPA P01272711 5703236023 2025-03-03 2024 2025-03-06 01:10:19Z SUSAN DAPSIS 409 CLARK AVENUE PO BOX F CLARKS SUMMIT PA 18411 1088695 0 X HTTPS://ISARONLINE.ORG/ X 1959 DC TO PROMOTE ANIMAL RIGHTS. 5 3 3 5 0 0 152355 346516 0 0 59679 178127 723 712 212757 525355 45000 40000 0 0 222686 227618 0 0 20562 167567 170866 435253 438484 -222496 86871 7653041 8573983 98619 92208 7554422 8481775 INTERNATIONAL SOCIETY FOR ANIMAL RIGHTS WAS ESTABLISHED TO PROMOTE PROTECTION, COMPASSION, AND RESPECT FOR ANIMAL RIGHTS PRIMARILY THROUGH EDUCATION AND DIRECT ACTION CAMPAIGNS. 0 0 311445 40000 0 PUBLIC EDUCATION - TO EDUCATE THE PUBLIC THROUGH NEWSLETTERS, OTHER PUBLICATIONS, THE ORGANIZATION'S WEBSITE, INFORMATION REQUEST RESPONSES, AND BILLBOARDS ON HOW TO ALLEVIATE ANIMAL SUFFERING CAUSED BY ANIMAL EXPLOITATION. 311445 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 6 0 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY X X SUSAN DAPSIS PRESIDENT 5705862200 409 CLARK AVENUE PO BOX F CLARKS SUMMIT PA 18411 X HENRY MARK HOLZER CHAIRMAN 0.10 0.00 X X 0 0 0 SUSAN DAPSIS PRESIDENT/TREASURER 50.00 0.00 X X 110480 0 33617 FRANCINE BEYER DIRECTOR 0.10 0.00 X 0 0 0 DR PETER SPIEGEL DIRECTOR 0.10 0.00 X 0 0 0 TOM RAINEY DIRECTOR 0.10 0.00 X 0 0 0 HENRY MARK HOLZER CONSULTANT 9.00 0.00 X 48000 0 0 158480 0 33617 1 0 0 0 0 346516 346516 179858 179858 712 712 561609 563340 -1731 -1731 -1731 525355 0 0 178839 11500 11500 28500 28500 183166 165428 5913 11825 27620 23477 1381 2762 5997 5210 262 525 10835 9413 474 948 12086 12086 22010 22010 54483 54483 713 620 31 62 28957 26259 899 1799 2644 2644 14133 12278 618 1237 108 94 5 9 8096 2513 5330 253 PRINTING 15132 14970 162 POSTAGE 7678 6988 322 368 ELECTRONIC MEDIA EDUCAT 3824 3824 LICENSE & FEES 575 575 427 371 19 37 438484 311445 106477 20562 240562 220472 1270002 1206169 3375 1355 6051 6051 108 0 3835927 4446724 2111748 2514767 191319 184496 7653041 8573983 42874 47093 55745 45115 98619 92208 X 7420748 8344294 133674 137481 7554422 8481775 7653041 8573983 X 86871 828045 12437 X 0 1 X 1 0 X 47520 185764 165907 152355 346516 898062 47520 185764 165907 152355 346516 898062 506296 391766 84299 186589 116857 121033 180570 689348 1587410 0.24680 0.26430 X SCHEDULE A, PART II, SECTION C, LINE 17: A. ATTRACTION OF PUBLIC SUPPORT: ". . . ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR "GOVERNMENTAL" SUPPORT ON A CONTINUOUS BASIS." (OUR EMPHASIS.) WE HAVE EMPHASIZED OR GOVERNMENTAL" BECAUSE IN THE BEST RECOLLECTION OF THE CORPORATION'S CHAIRMAN (WHO HAS BEEN ASSOCIATED WITH IT FOR NEARLY FIFTY YEARS), AS A MATTER OF POLICY INTERNATIONAL SOCIETY FOR ANIMAL RIGHTS (ISAR) HAS NEVER SOUGHT GOVERNMENTAL SUPPORT BECAUSE OF THE FOUNDER'S BELIEF THAT ITS ACTIVITIES SHOULD BE SUSTAINED BY VOLUNTARISM RATHER THAN BY TAXPAYER DOLLARS. 1. TO THAT END, THE CORPORATION "HAS MAINTAINED A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, COMMUNITY, MEMBERSHIP GROUP INVOLVED, GOVERNMENTAL UNITS, OR OTHER PUBLIC CHARITIES". THAT PROGRAM HAS INCLUDED, BUT NOT BEEN LIMITED TO PRINT AND E-NEWSLETTERS, DIRECT MAIL, WEBSITES, BLOGS, BILLBOARDS, SPONSORING ANIMALS TODAY RADIO STREAMING WORLDWIDE AND HEARD THROUGHOUT THE UNITED STATES ON AM RADIO, AND OTHER TRADITIONAL MEANS. 2. IN ADDITION, IN ACCORDANCE WITH STATE CHARITABLE SOLICITATION LAWS, ISAR IS REQUIRED TO REGISTER ANNUALLY BEFORE SOLICITING CONTRIBUTIONS FROM THE STATES' COUNTLESS RESIDENTS. ISAR IS PROPERLY REGISTERED IN ALL 50 STATES. IN ADDITION TO FILING THOSE STATE REGISTRATION FORMS, ISAR MUST ALSO PROVIDE EACH STATE WITH AN ANNUAL AUDITED AND CERTIFIED FINANCIAL STATEMENT AND COPY OF IRS FORM 990. IN ORDER TO SATISFY ISAR'S FILING AND CHARITABLE OBLIGATIONS FILINGS, SEVERAL STATES STATUTORILY REQUIRE LOCAL REPRESENTATION. THIS REQUIREMENT OBLIGES ISAR TO DESIGNATE LOCAL REGISTERED AGENTS IN CONNECTION WITH OUR CHARITABLE FILINGS. THE APPROXIMATE ANNUAL COST TO ISAR FOR COMPLIANCE WITH THE REGULATORY REQUIREMENTS OF ALL 50 STATES IS $23,000, WHICH EXCLUDES STAFF TIME BUT INCLUDES ACCOUNTANT SERVICES, LEGAL FEES, AND FILING COSTS. ISAR MAKES THESE EXPENDITURES TO BE ABLE TO SOLICIT CONTRIBUTIONS FROM THE PUBLIC AT LARGE. 3. FURTHER EVIDENCE OF ISAR'S DECADES-LONG EFFORTS TO SEEK PUBLIC SUPPORT RATHER THAN SUPPORT FROM GOVERNMENTS OR CONTRIBUTIONS FROM OTHER CHARITIES, IS FOUND IN THE FACT THAT NOT UNTIL A HALF-CENTURY FROM ITS FOUNDING IN 1959 DID THE CORPORATION RECEIVE A STATUTORILY-DEFINED "UNUSUAL GRANT" IN 2014. B. MULTI-FACTOR ANALYSIS: 1. PERCENTAGE OF FINANCIAL SUPPORT: ISAR HAS MAINTAINED A PERCENTAGE OF PUBLIC SUPPORT WELL ABOVE 10% OVER THE COURSE OF THE LAST 5 PLUS FISCAL YEARS. PREVIOUS TO THE 2014 UNUSUAL GRANT, THE PERCENTAGE HAS CONSISTENTLY BEEN ABOVE 35%. 2. SOURCES OF SUPPORT: AS STATED ABOVE, ISAR HAS NEVER SOUGHT NOR RECEIVED GOVERNMENTAL SUPPORT, NOR FROM ANY OTHER CHARITIES. RATHER, ITS SUPPORT FOR OVER SIXTY YEARS HAS BEEN FROM A "REPRESENTATIVE NUMBER OF PERSONS" OF ALL AGES THROUGHOUT THE UNITED STATES, FROM INDIVIDUALS, TESTIMONIAL BEQUESTS, AND INTER VIVOS AND TESTAMENTARY TRUSTS. OTHER THAN FROM THE 2014 UNUSUAL BEQUEST REFERRED TO ABOVE, TO THE BEST RECOLLECTION OF ISAR'S CHAIRMAN, NOT ONCE HAS "ALMOST ALL OF [THE CORPORATION'S] SUPPORT [COME] FROM MEMBERS OF A SINGLE FAMILY". 3. REPRESENTATIVE GOVERNING BODY: IN NO MANNER DOES (OR HAS) ISAR'S GOVERNING BODY REPRESENT "THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS". THE MAJORITY OF THE BOARD MEMBERS HAVE BEEN COMPRISED OF INDEPENDENT, UNRELATED INDIVIDUALS, INTERESTED ONLY IN FURTHERANCE OF ISAR'S MISSION. NO DIRECTOR EVER USED THE BOARD TO ADVANCE HIS OR HER PRIVATE INTERESTS, AND ISAR'S BOARD OF DIRECTORS' MINUTES REFLECT THAT EVERY DIRECTOR HAS ABSTAINED WHENEVER ANY MATTER EVEN POTENTIALLY AFFECTING HIM OR HER HAS COME BEFORE THE BOARD. 4. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES; PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES: A. AS DESCRIBED ELSEWHERE IN THIS FORM 990, GIVEN THE NATURE OF ISAR'S MISSION - PUBLIC EDUCATION ON THE SUBJECT OF ANIMAL RIGHTS, EMPHASIZING AMELIORATION OF DOG AND CAT OVERPOPULATION - THE CORPORATION DOES NOT MAINTAIN ANY FACILITIES FOR USE BY THE PUBLIC. NOR - UNLIKE, FOR EXAMPLE, ANIMAL RESCUE, SPAY/NEUTER, AND SHELTER ORGANIZATIONS - DOES ISAR PROVIDE DIRECT SERVICES TO DOGS AND CATS. HOWEVER, THE ISAR-CONCEIVED, ORGANIZED, AND SPONSORED INTERNATIONAL HOMELESS ANIMALS' DAY IS THE FIRST AND ONLY WORLDWIDE EVENT THAT ADDRESSES THE URGENT NEED FOR AFFORDABLE SPAY/NEUTER PROGRAMS. ON INTERNATIONAL HOMELESS ANIMALS' DAY, ISAR ALONG WITH LITERALLY COUNTLESS INDIVIDUAL MEMBERS OF THE PUBLIC - FROM ANIMAL PROTECTION ORGANIZATIONS, HUMANE SOCIETIES, RESCUE GROUPS, VETERINARY PROFESSIONALS, OFFICIALS, AND ANIMAL-FRIENDLY BUSINESSES FROM THROUGHOUT THE UNITED STATES, MEXICO, CANADA AND ABROAD - JOIN TOGETHER TO PUBLICIZE ISAR'S SPAY/NEUTER AND PET ADOPTION MESSAGE. TO DATE, ISAR'S INTERNATIONAL HOMELESS ANIMALS' DAY OBSERVANCES HAVE BEEN HELD BY, AND INCLUDING, MEMBERS OF THE PUBLIC IN ALL FIFTY STATES AND THE DISTRICT OF COLUMBIA, ON SIX CONTINENTS, AND IN OVER EIGHTY-FIVE COUNTRIES. ISAR'S OFFICIAL PROCLAMATIONS URGING MEMBERS OF THE PUBLIC TO SPAY AND NEUTER THEIR PETS HAVE BEEN ADOPTED BY MANY U.S. GOVERNORS AND MAYORS, THEREBY EDUCATING THE PUBLIC ABOUT THE COMPANION ANIMAL OVERPOPULATION CRISIS AND THE PRESSING NEED FOR LOW-COST SPAY/NEUTER PROGRAMS. MEDIA COVERAGE FROM NEWSPAPERS, RADIO AND TELEVISION STATIONS, ALONG WITH NUMEROUS ONLINE RESOURCES HAS ENLIGHTENED THE PUBLIC ABOUT A SIMPLE ANTIDOTE TO THE PET OVERPOPULATION CRISIS: SPAY/NEUTER. B. FOR THE PUBLIC'S ATTENTION AND USE, ISAR HAS MADE AVAILABLE SURVEYS, STUDIES, MEMORANDA, DRAFT LEGISLATION, MONOGRAPHS, NEWSLETTERS, INTERVIEWS, BILLBOARDS, OBSERVANCES, SEMINARS, BLOGS, WEBSITES, SPEECHES, COURSES, ARTICLES, REPORTS, AND RADIO SHOWS. THIS MATERIAL HAS BEEN USED BY LAWYERS, ACADEMICS, WRITERS, BLOGGERS, LAW ENFORCEMENT, STUDENTS, LEGISLATORS, MAYORS, GOVERNORS, MEDIA, LIBRARIES, ANIMAL SHELTERS AND ANIMAL PROTECTION ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6051 6051 0 0 REIT 37612 F SPROTT PHYSICAL SILVER TRUST 2477155 F 2514767 RIGHT OF USE LEASE 45115 45115 X 1311354 828045 -42046 785999 525355 0 525355 384001 0 384001 54483 54483 438484 PART X, LINE 2: MANAGEMENT EVALUATES INCOME TAX POSITIONS TAKEN BY THE SOCIETY AND RECOGNIZES A TAX LIABILITY (OR ASSET) IF THE SOCIETY HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE SOCIETY, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN REMAINDER TRUST 4,961. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 7,476. INVESTMENT MANAGEMENT FEES NETTED TO INVESTMENT INCOME ON FINANCIALS -54,483. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT MANAGEMENT FEES NETTED TO INVESTMENT INCOME ON FINANCIALS 54,483. 1 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 GRANTS TO RECIPIENTS IN REGION 28500 0 0 0 0 0 0 28500 0 28500 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM SEE PART V 28500 GRANT 0 1 0 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION REQUIRES THE GRANT RECIPIENT TO PREPARE A WRITTEN REPORT DESCRIBING THE USE OF THE FUNDS. PART II COLUMN D: TO FURTHER ENHANCE THE STUDY OF ANIMAL LAW AND INTRODUCE ANIMAL LAW STUDY TO MORE LAW SCHOOLS ABROAD, ISAR SUPPORTED THE CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW'S 2024 "LAW LECTURERS' WORKSHOP" PROGRAM THAT WAS HELD AT THE AUTONOMOUS UNIVERSITY OF BARCELONA IN SPAIN. THE GOAL OF THE LAW LECTURERS' WORKSHOP IS TO EXPAND THE TEACHING OF ANIMAL RIGHTS LAW AS AN ACADEMIC LEGAL SUBJECT IN EUROPEAN UNIVERSITIES. ISAR ALSO SPONSORED THE CENTRE'S TALKING ANIMALS, LAW & PHILOSOPHY SERIES. THE AIM OF THE ONLINE SERIES IS TO PROVIDE AN ENGAGING AND RIGOROUS FORUM FOR DEBATE AND IDEAS ABOUT THE RELATIONS BETWEEN ANIMALS, LAW, AND PHILOSOPHY. ALL PRESENTATIONS ARE FOLLOWED BY A 40 MINUTE DISCUSSION WITH THE AUDIENCE AND RECORDINGS OF THE PROGRAMS ARE AVAILABLE FOR FREE ON THE CENTRE'S WEBSITE. ADDITIONALLY, TO FOSTER STUDENT INTEREST IN ANIMAL LAW, ISAR SPONSORED THE FIRST PRIZE OF CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW'S ANNUAL ANIMAL RIGHTS LAW ESSAY COMPETITION. THE CAMBRIDGE CENTRE FOR ANIMAL RIGHTS LAW ORGANIZES THE ANNUAL ESSAY COMPETITION IN THE FIELD OF ANIMAL RIGHTS LAW TO ENCOURAGE STUDENTS TO EXPLORE THE FASCINATING QUESTIONS THAT ANIMALS RIGHTS RAISE, AND TO DISCUSS THESE QUESTIONS IN AN ORIGINAL PIECE OF WRITING THAT MAY INSPIRE THEM TO ENGAGE FURTHER WITH THE TOPIC IN THE FUTURE. 1 UNIVERSITY OF DENVER STURM COLLEGE OF LAW PO BOX 910585 DENVER CO 802910585 840404231 501(C)(3) 5000 0 N/A TO FURTHER THE WORK OF THE ANIMAL LAW PROGRAM AT STRUM COLLEGE OF LAW 1 0 PART I, LINE 2: THE ORGANIZATION REQUIRES THE GRANT RECIPIENT TO PREPARE A WRITTEN REPORT DESCRIBING THE USE OF THE FUNDS. SUSAN DAPSIS PRESIDENT/TREASURER PERSONAL LOAN TO SUSAN X 10000 1355 0 1 1 1355 HENRY MARK HOLZER CHAIRMAN OF BOARD 48000 CONSULTING 0 SUSAN DAPSIS PRESIDENT/TREASURER 11400 OFFICE RENT 0 SCH. L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: HENRY MARK HOLZER(D) PURPOSE OF TRANSACTION: CONSULTING RESPONSIBILITIES INCLUDE, BUT ARE NOT LIMITED TO, INVESTMENTS, TAXES, FINANCIAL MATTERS, CONTRIBUTIONS, WEBSITE DEVELOPMENT AND MAINTENANCE, ANIMAL RIGHTS DOCTRINE, PROGRAM DEVELOPMENT, LEGISLATIVE DRAFTING AND STRATEGY, MOVEMENT OUTREACH, ADVERTISING AND PROMOTION, INSURANCE, PERSONNEL, SPOKESMAN, LIAISON WITH OTHER ORGANIZATIONS, PREPARATION OF MONOGRAPHS, SPECIAL REPORTS, BLOG WRITING, PREPARATION OF MODEL LAWS, AND TRACKING DEVELOPMENTS IN THE ANIMAL RIGHTS/WELFARE FIELD. (A) NAME OF PERSON: SUSAN DAPSIS(D) PURPOSE OF TRANSACTION: OFFICE RENT - SUSAN DAPSIS IS THE LESSOR OF OFFICE SPACE USED BY THE SOCIETY. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE CORPORATION SHALL CONSIST OF THE INITIAL MEMBERS, SUSAN DAPSIS AND HENRY MARK HOLZER, AND OF SUCH OTHER PERSONS AS MAY BE ELECTED TO MEMBERSHIP BY THE OTHER THEN-ACTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS SHALL HAVE EXCLUSIVE VOTING PRIVILEGES WITH RESPECT TO THE ADDITION OF ANY ADDITIONAL MEMBERS, AS WELL AS THE ELECTION AND/OR APPOINTMENT OF THE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS SHALL HAVE THE EXCLUSIVE RIGHT TO DIRECT THE TERMINATION AND DISSOLUTION OF THIS CORPORATION IN ACCORDANCE WITH WRITTEN INSTRUCTIONS SUPPLIED TO THE BOARD OF DIRECTORS AND TO WHICH THE BOARD OF DIRECTORS SHALL BE BOUND, UPON THE DEATH OR INCAPACITATION OF THE LAST OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE CHAIRMAN AND THE PRESIDENT REVIEW THE FORM 990 IN DETAIL, AND EACH MEMBER OF THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS AND DIRECTORS ARE COVERED BY THE CONFLICT OF INTEREST POLICY. THE BOARD OF DIRECTORS DETERMINES WHETHER A CONFLICT EXISTS AND REVIEWS SUCH CONFLICTS. THE CONFLICT OF INTEREST POLICY REQUIRES THE POTENTIALLY CONFLICTED PARTY TO ABSTAIN FROM ANY DELIBERATION OR DECISION ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE SOCIETY HAS A BOARD-APPROVED COMPENSATION POLICY WHICH REQUIRES THE COMPARISON OF COMPENSATION TO THOSE OF SIMILAR ORGANIZATIONS. INDIVIDUALS WITH A POTENTIAL CONFLICT OF INTEREST CONCERNING THE COMPENSATION ARRANGEMENT ARE NOT INVOLVED IN THE DECISION PROCESS. THE COMPENSATION REVIEW AND DETERMINATION IS DOCUMENTED VIA BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE SOCIETY DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII, SECTION A: HENRY MARK HOLZER RECEIVES COMPENSATION AS AN INDEPENDENT CONTRACTOR CONSULTING FOR THE ORGANIZATION. HIS CONSULTING RESPONSIBILITIES INCLUDE INVESTMENTS, TAXES, FINANCIAL MATTERS, CONTRIBUTIONS, WEBSITE DEVELOPMENT AND MAINTENANCE, PROGRAM DEVELOPMENT, LEGISLATIVE DRAFTING AND STRATEGY, MOVEMENT OUTREACH, ADVERTISING AND PROMOTION, INSURANCE, SPOKESMAN, LIAISON WITH OTHER ORGANIZATIONS, PREPARATION OF MONOGRAPHS AND SPECIAL REPORTS, BLOG WRITING, PREPARATION OF MODEL LAWS, AND TRACKING DEVELOPMENTS IN THE ANIMAL RIGHTS/WELFARE FIELD. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN REMAINDER TRUST 4,961. CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 7,476.