2025-11-10T15:04:31+00:00 2024-12-31 135381590 BDO USA 200 PARK AVE 38TH FLOOR NEW YORK NY 10166 990 2024-01-01 473987701 ASPCA VETERINARY SERVICES OF NORTH CAROLINA PC ASPC 8282522079 25 HERITAGE DRIVE ASHEVILLE NC 28806 MATT BERSHADKER PRESIDENT & CEO 2128767700 2025-11-10 true PAUL HAMMERSCHMIDT P01384178 2128858000 2025-11-06 2024 2025-03-06 01:10:19Z MATT BERSHADKER 25 HERITAGE DRIVE ASHEVILLE NC 28806 205271 false X N/A X 2015 NC PROVIDE HIGH-VOLUME HIGH-QUALITY COMPANION ANIMAL STERILIZATION TO ALLEVIATE SHELTER OVERPOPULATION. 5 0 16 0 0 39015 82112 103461 123159 0 0 0 0 142476 205271 0 0 0 0 307538 293308 0 0 0 981 1133 308519 294441 -166043 -89170 630268 89625 1427379 975906 -797111 -886281 ASPCA VETERINARY SERVICES OF NORTH CAROLINA, P.C. IS A PROFESSIONAL CORPORATION THAT PROVIDES THE VETERINARY SERVICES OF QUALIFIED, LICENSED VETERINARIANS EXCLUSIVELY TO THE ASPCA IN NORTH CAROLINA. THESE SERVICES INCLUDE THE VETERINARY SERVICES NEEDED TO PROVIDE HIGH VOLUME, HIGH-QUALITY COMPANION ANIMAL STERILIZATION TO ALLEVIATE SHELTER PET OVERPOPULATION. THIS CORPORATION WAS FORMED PURSUANT TO THE NORTH CAROLINA VETERINARY PRACTICE ACT, WHICH FORBIDS THE OWNERSHIP OF ANY VETERINARY PRACTICE IN NORTH CAROLINA BY CORPORATIONS, OTHER THAN DULY-REGISTERED PROFESSIONAL CORPORATIONS. ASPCA PROVIDES MANAGEMENT SERVICES TO ASPCA VETERINARY SERVICES OF NORTH CAROLINA, P.C. PER A MANAGEMENT SERVICES AGREEMENT. false false 294441 0 123159 TO PROVIDE THE VETERINARY SERVICES OF QUALIFIED, LICENSED VETERINARIANS EXCLUSIVELY TO THE ASPCA IN NORTH CAROLINA. THESE SERVICES INCLUDE THE VETERINARY SERVICES NEEDED TO PROVIDE HIGH-VOLUME, HIGH-QUALITY COMPANION ANIMAL STERILIZATION IN ORDER TO ALLEVIATE SHELTER PET OVERPOPULATION. 294441 true true false false false false false false false false false false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false false true X 0 0 16 true false false false false false false false false false false false false X 5 0 false false false false true true false true false false false false true true true true true true false false false false X PETER ACCINNO INTERIM CFO 2128767700 520 EIGHTH AVENUE 7TH FLOOR NEW YORK NY 10018 BERT TROUGHTON PRESIDENT & TREASURER 2.0 50.0 X X 0 453298 54593 DR INGAR KREBS DVM SECRETARY 5.0 50.0 X X 0 171390 54921 DR KARLA BRESTLE DVM VICE PRESIDENT 5.0 50.0 X X 0 184279 42295 DR MICHAELA ORWIG DVM DIRECTOR 5.0 50.0 X 0 156242 54845 MATT BERSHADKER DIRECTOR 2.0 65.0 X 0 1113870 112532 0 2079079 319186 0 false true false 0 82112 82112 ANIMAL HEALTH SERVICE 900099 123159 123159 0 0 0 0 0 0 123159 0 0 0 0 0 0 0 0 0 0 205271 123159 0 0 0 0 216893 216893 0 0 17216 17216 43211 43211 0 0 15988 15988 0 0 0 0 0 0 1133 1133 0 0 0 0 0 0 294441 294441 0 0 630268 89625 0 0 0 0 0 0 0 0 0 0 0 0 630268 89625 0 0 1427379 975906 1427379 975906 X -799051 -887821 1940 1540 -797111 -886281 630268 89625 -89170 0 X false true true false X 45259 128894 37751 39015 82112 333031 59624 89937 80190 103461 123159 456371 0 0 0 104883 218831 117941 142476 205271 789402 15000 15000 15000 15000 15000 75000 0 0 0 0 0 0 15000 15000 15000 15000 15000 75000 714402 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 104883 218831 117941 142476 205271 789402 0.90499 0.9266 0 0.0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Federal Income Taxes DUE TO RELATED PARTIES 975906 975906 X 205271 0 0 205271 0 0 205271 294441 0 0 294441 0 0 294441 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote ASPCA VETERINARY SERVICES OF NORTH CAROLINA, P.C. QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND CORRESPONDING PROVISIONS OF THE LAWS IN THE NORTH CAROLINA AND IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. ACCORDINGLY, DONORS ARE ENTITLED TO A CHARITABLE CONTRIBUTION DEDUCTION AS DEFINED IN THE IRC. CONTINUED QUALIFICATION OF TAX-EXEMPT STATUS IS CONTINGENT UPON COMPLIANCE WITH THE REQUIREMENTS OF THE IRC. ASPCA VETERINARY SERVICES OF NORTH CAROLINA, P.C. RECOGNIZES THE EFFECTS OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. NO PROVISION FOR INCOME TAXES WAS REQUIRED FOR 2024. false true false false false false false true false DR KARLA BRESTLE DVM VICE PRESIDENT 0 181075 0 2500 0 704 0 15081 0 27214 0 226574 0 0 DR INGAR KREBS DVM SECRETARY 0 168041 0 2500 0 849 0 11516 0 43405 0 226311 0 0 BERT TROUGHTON PRESIDENT & TREASURER 0 387521 0 39350 0 26427 0 27600 0 26993 0 507891 0 0 MATT BERSHADKER DIRECTOR 0 907423 0 182205 0 24242 0 77600 0 34932 0 1226402 0 0 DR MICHAELA ORWIG DVM DIRECTOR 0 154945 0 1000 0 297 0 13071 0 41774 0 211087 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE AUDIT COMMITTEE OF THE ASPCA BOARD IS THE AUTHORIZED COMPENSATION SETTING BODY THAT REVIEWS AND APPROVES THE COMPENSATION OF THE "DISQUALIFIED PERSONS" OF THE ASPCA. SALARY AND BENEFITS PAID TO MATTHEW BERSHADKER WAS DETERMINED ON THE BASIS OF THE ASPCA COMPENSATION PROCESS. THE ASPCA ENGAGES AN INDEPENDENT COMPENSATION EXPERT TO CONDUCT A COMPENSATION STUDY TO ASSESS THE REASONABLENESS OF EACH "DISQUALIFIED PERSON'S" TOTAL COMPENSATION IN ACCORDANCE WITH THE REBUTTABLE PRESUMPTION "SAFE HARBOR" PROVISIONS OF SECTION 4958 OF THE INTERNAL REVENUE CODE. THE COMPENSATION EXPERT ASSESSES THE REASONABLENESS OF EACH PERSON'S TOTAL COMPENSATION BASED ON COMPARABILITY DATA FOR THE POSITIONS UNDER REVIEW AND PROVIDES SUCH DATA AND ANALYSIS TO THE AUDIT COMMITTEE FOR ITS REVIEW. THE COMPARABILITY DATA IS DRAWN FROM INDUSTRY SURVEYS AND DATA SOURCES FOR COMPARABLE POSITIONS IN ORGANIZATIONS OF SIMILAR SCOPE, OPERATING BUDGET, AND TYPE. WITH RESPECT TO "DISQUALIFIED PERSONS" OTHER THAN THE PRESIDENT & CEO, THE AUDIT COMMITTEE REVIEWS THE COMPENSATION EXPERT'S STUDY AND COMPARABILITY DATA AND THE PRESIDENT & CEO'S ANALYSIS OF EACH INDIVIDUAL'S PERFORMANCE, DELIBERATES, AND VOTES ON WHETHER TO APPROVE THE TOTAL COMPENSATION RECOMMENDATION PROPOSED BY THE PRESIDENT & CEO. WITH RESPECT TO THE PRESIDENT & CEO, THE AUDIT COMMITTEE REVIEWS THE COMPENSATION EXPERT'S STUDY AND COMPARABILITY DATA AND THE EXECUTIVE COMMITTEE'S ANALYSIS OF THE PRESIDENT & CEO'S PERFORMANCE, DELIBERATES, AND VOTES ON A RECOMMENDATION ON THE PRESIDENT & CEO'S TOTAL COMPENSATION (INCLUDING PERFORMANCE BONUS), WHICH RECOMMENDATION IT PROVIDES TO THE FULL BOARD OF DIRECTORS. THE FULL BOARD OF DIRECTORS ASSESSES THE AUDIT COMMITTEE'S RECOMMENDATIONS AND VOTES WHETHER TO APPROVE THE TOTAL COMPENSATION (INCLUDING PERFORMANCE BONUS) FOR THE PRESIDENT & CEO. THE PRESIDENT & CEO IS NOT PRESENT DURING EITHER THE AUDIT COMMITTEE'S REVIEW OF HIS COMPENSATION NOR THE FULL BOARD'S APPROVAL OF THE COMPENSATION AND DOES NOT PARTICIPATE IN THE DELIBERATIONS, EXCEPT THAT HE MAY ANSWER QUESTIONS THAT WILL HELP THE COMMITTEE OR THE FULL BOARD IN THEIR DELIBERATIONS. FOR ALL "DISQUALIFIED PERSONS," THE AUDIT COMMITTEE DOCUMENTS THE BASIS FOR ITS DETERMINATIONS CONCURRENTLY WITH THE APPROVAL OF THE COMPENSATION BY DRAFTING MINUTES OF THE MEETING AT WHICH THE DETERMINATIONS WERE MADE. THE MINUTES INCLUDE THE FOLLOWING INFORMATION: 1. THE TERMS OF THE APPROVED COMPENSATION AND THE DATE APPROVED; 2. THE NAMES OF MEMBERS OF THE AUDIT COMMITTEE WHO WERE PRESENT DURING DISCUSSION OF THE COMPENSATION AND THOSE WHO VOTED ON IT; 3. THE COMPARABILITY DATA THAT WAS RELIED ON BY THE AUDIT COMMITTEE AND HOW SUCH DATA WAS OBTAINED; AND 4. ANY ACTIONS (SUCH AS RECUSAL) TAKEN BY A MEMBER OF THE AUDIT COMMITTEE HAVING A CONFLICT OF INTEREST. THE AUDIT COMMITTEE THEN APPROVES THE MINUTES WITHIN A REASONABLE PERIOD OF TIME AFTER ITS PREPARATION. SIMILARLY, THE BOARD DOCUMENTS THE BASIS FOR ITS DETERMINATION OF THE PRESIDENT & CEO'S COMPENSATION CONCURRENTLY WITH THE APPROVAL OF THE COMPENSATION BY DRAFTING MINUTES OF THE MEETING AT WHICH THE DETERMINATION WAS MADE. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE ASPCA MAINTAINS A 457(F) DEFERRED COMPENSATION PLAN ("THE F PLAN") FOR ITS PRESIDENT & CHIEF EXECUTIVE OFFICER. UNDER THE F PLAN, AN ANNUAL EMPLOYER CONTRIBUTION OF $50,000 IS CREDITED EACH YEAR; HOWEVER, THESE AMOUNTS REMAIN UNVESTED UNTIL THE COMPLETION OF A FIVE-YEAR EMPLOYMENT PERIOD. UPON SATISFYING THIS SERVICE REQUIREMENT, THE F PLAN RENEWS IN ADDITIONAL FIVE-YEAR INCREMENTS, PROVIDED CONTINUOUS EMPLOYMENT IS MAINTAINED. THE CREDITED AMOUNTS DO NOT ACCRUE INVESTMENT EARNINGS, AND THE PLAN IS UNFUNDED, WITH BENEFITS PAID FROM THE ORGANIZATION'S GENERAL ASSETS AT THE TIME OF VESTING. Schedule J, Part I, Line 7 Non-fixed payments THE FOLLOWING EMPLOYEES RECEIVED DISCRETIONARY, NONFIXED PAYMENTS THAT ARE REPORTED IN SCHEDULE J, PART II, COLUMN B(II). THE DISCRETIONARY NONFIXED PAYMENTS ARE DETERMINED BASED ON THE PERFORMANCE EVALUATION PROCESS: MATTHEW BERSHADKER $182,205 BERT TROUGHTON $39,350 KARLA BRESTLE $2,500.00 INGAR KREBS $2,500.00 MICHAELA ORWIG $1,000.00 Form 990, Part V, Line 2a ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC IS AN AFFILIATE OF THE AMERICAN SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS ("ASPCA", EIN: 13-1623829). ASPCA IS CONSIDERED A COMMON PAY AGENT FOR W-2 REPORTING FOR BOTH ENTITIES. ASPCA REPORTS ALL EMPLOYEES ON ITS FORM W-3, OF WHICH 16 EMPLOYEES ARE INCLUDED IN ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC. THESE EMPLOYEES ALLOCATE 10% OF THEIR TIME TO ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC. Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION HAS COMMON STOCK SHAREHOLDERS WHICH ELECT THE GOVERNING BODY. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE ORGANIZATION HAS COMMON STOCK SHAREHOLDERS WHICH ELECT THE GOVERNING BODY. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body AT PRESENT, THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. SHOULD THERE BE SUCH COMMITTEES IN THE FUTURE, CONTEMPORANEOUS MINUTES WILL BE TAKEN OF THEIR MEETINGS. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE DRAFT OF THE FORM 990 IS REVIEWED BY SENIOR MANAGEMENT AND LEGAL COUNSEL, AS WELL AS THE ASPCA'S AUDIT COMMITTEE OF THE BOARD OF DIRECTORS. A COPY IS CIRCULATED TO THE FULL BOARD OF DIRECTORS PRIOR TO THE RETURN'S FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy ALL SHAREHOLDERS, DIRECTORS AND OFFICERS ARE ASKED TO DISCLOSE, ON AN ANNUAL BASIS, ANY CONFLICTS OF INTEREST OTHER THAN THOSE ARISING FROM THE RELATIONSHIP BETWEEN ASPCA AND ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC. ALL DISCLOSURES OF ACTUAL OR POTENTIAL CONFLICTS OF INTEREST SHALL BE COMMUNICATED BY THE ASPCA VETERINARY SERVICES OF NORTH CAROLINA, PC. PRESIDENT TO THE AUDIT COMMITTEE CHAIR OF THE ASPCA. THE PRESIDENT SHALL DISCLOSE TO THE BOARD OF DIRECTORS ALL CONFLICTS OF INTEREST REPORTED TO HIM OR HER UNDER THIS POLICY. THE BOARD OF DIRECTORS WILL EVALUATE THE DISCLOSURES TO DETERMINE WHETHER THEY INVOLVE ACTUAL CONFLICTS OF INTEREST OF NORTH CAROLINA, PC **-***7701 ASPCA VETERINARY SERVICES AND MAY ATTEMPT TO DEVELOP ALTERNATIVES TO REMOVE THE CONFLICT FROM THE SITUATION. Form 990, Part VI, Line 19 Required documents available to the public AUDITED FINANCIAL STATEMENTS, CERTIFICATE OF INCORPORATION AND BY-LAWS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE AMERICAN SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS 424 EAST 92ND STREET NEW YORK NY 10128 131623829 SAFETY AND PROTECTION OF ANIMALS NY 501(c)(3) 7 NA false false false false false false false false false false false false true true true false false false false false