2011-08-01T13:22:20-05:00 2010-12-31 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2010-01-01 042103714 ANIMAL RESCUE LEAGUE OF BOSTON ANIM 6174269170 10 CHANDLER STREET BOSTON MA 02116 JOHN J BOWEN 6174269170 2011-07-11 1 JEFFREY V CICOLINI CPA 5083669100 2011-07-11 2010 2016-02-24 21:20:13Z JOHN J BOWEN 10 CHANDLER STREET BOSTON MA 02116 46129056 0 X WWW.ARLBOSTON.ORG X 1899 MA THE ANIMAL RESCUE LEAGUE IS A NON-PROFIT ORGANIZATION DEDICATED TO RESCUING ANIMALS FROM SUFFERING, CRUELTY, ABANDONMENT, AND NEGLECT. 18 17 93 361 186763 -18931 6421076 4625745 2066832 2169745 -2423812 2566035 0 -74602 6064096 9286923 0 0 0 0 6068501 5780267 0 438 637812 4812635 4762146 10881136 10542851 -4817040 -1255928 97620470 100388695 2287514 2652070 95332956 97736625 X THE ANIMAL RESCUE LEAGUE OF BOSTON WILL BE A LEADER AMONG ANIMAL WELFARE ORGANIZATIONS IN PROVIDING RESCUE AND LAW ENFORCEMENT SERVICES AND PROMOTING A COMPASSIONATE AND RESPONSIBLE ATTITUDE TOWARDS ALL LIVING BEINGS. THE ANIMAL RESCUE LEAGUE OF BOSTON ENVISIONS A DAY WHEN ALL PETS ARE CHERISHED, AND ANIMALS ARE NO LONGER THREATENED WITH ABANDONMENT, NEGLECT, ABUSE, EXPLOITATION OR EXTINCTION. 0 0 2240358 433678 ANIMAL SHELTERING - OUR THREE ANIMAL CARE AND ADOPTION CENTERS LOCATED IN BOSTON, DEDHAM, AND BREWSTER, MA SERVED 5,065 DOMESTIC ANIMALS IN 2010 (DOGS, CATS, SMALL MAMMALS, DOMESTIC BIRDS, HORSES, SHEEP, AND OTHER FARM ANIMALS.) (IN ADDITION, SEVERAL THOUSAND DOMESTIC WILDLIFE SUCH AS BIRDS, SQUIRRELS, AND RABBITS WERE HELPED BY OUR RESCUE SERVICES DIVISION. WE ARE NOT LICENSED WILDLIFE REHABILITATORS SO THOSE ANIMALS ARE TRANSFERRED TO OTHER FACILITIES IF SUITABLE FOR REHABILITATION.) UPON ENTERING THE SHELTER, EACH ANIMAL RECEIVES A COMPLETE VETERINARY ASSESSMENT AND NEEDED VACCINATIONS, AND WHEN INDICATED, TREATMENT FOR ILLNESSES OR INJURY THROUGH THE SHELTER MEDICINE PROGRAM. ANIMALS REQUIRING SPECIALIZED OR AFTER-HOURS CARE ARE TRANSFERRED TO SPECIALTY HOSPITALS. ALL DOGS RECEIVE FORMAL BEHAVIOR ASSESSMENT THROUGH OUR BEHAVIOR PROGRAM. IN ADDITION, PET BEHAVIOR CARE OPERATES A FREE HELPLINE FOR PET OWNERS TO CALL FOR ASSISTANCE IN DEALING WITH COMMON PET PROBLEMS SUCH AS INAPPROPRIATE ELIMINATION OR HOUSE SOILING IN BOTH CATS AND DOGS, BARKING, OR CATS THAT CLAW FURNITURE, NIP AT HANDS, AND FEET OR JUMP ON COUNTERS. MANY ADOPTED ANIMALS WERE SAVED THROUGH A LARGE NETWORK OF FOSTER HOMES PROVIDING NURSING CARE FOR NEWBORN KITTENS OR SPECIAL NEEDS ADULT ANIMALS REQUIRING ADDITIONAL NURTURING OR ONGOING MEDICAL CARE UNTIL THEY CAN BE MADE AVAILABLE FOR ADOPTION. A POOL OF OVER 360 VOLUNTEERS HELPS PROVIDE ENRICHMENT AND SOCIALIZATION TO PREPARE ANIMALS FOR ADOPTION, INCLUDING A NEW CAT SOCIALIZATION ROOM. A TALENTED GROUP OF PHOTOGRAPHY VOLUNTEERS ALSO HELPS WITH PHOTOGRAPHING THE ANIMALS FOR PETFINDER, FACEBOOK, AND OUR WEBSITE IN ORDER TO SHOWCASE TO THE PUBLIC THE ANIMALS CURRENTLY AVAILABLE FOR ADOPTION. IN 2010, THE LENGTH OF STAY FOR AN ADOPTED ANIMAL AVERAGED FROM 9 TO 51 DAYS, DEPENDING ON SPECIES AND AGE, WITH SOME ANIMALS REQUIRING MUCH LONGER REHABILITATION UNTIL ADOPTION INTO NEW LOVING PERMANENT HOMES. WE COOPERATE WITH ANIMAL CONTROL OFFICERS AND OTHER ANIMAL ADVOCATES TO ACCEPT NEEDY ANIMALS FROM UNDER-RESOURCED SHELTERS AND ANIMAL CONTROL AGENCIES THROUGHOUT THE STATE. 2062890 1425155 VETERINARY SERVICES - THE ARL OPERATES FOUR VETERINARY PROGRAMS: 1) BOSTON VETERINARY CARE, A FEE-FOR-SERVICE PRACTICE THAT SERVES THE LOCAL COMMUNITY AND GENERATES INCOME TO SUPPORT OTHER LEAGUE PROGRAMS; 2) PET BEHAVIOR CARE, A FEE-FOR-SERVICE BEHAVIOR REFERRAL VETERINARY PRACTICE THAT PROVIDES TREATMENT FOR BEHAVIOR PROBLEMS IN OWNED ANIMALS AND NO-FEE SERVICE TO LOCAL SHELTERS AND ANIMAL CONTROL PROGRAMS AND WHICH RUNS DOG TRAINING CLASSES FOR SHELTER ANIMALS AND THE PUBLIC; 3) SHELTER MEDICINE, THROUGH WHICH OUR STAFF OF THREE VETERINARIANS PROVIDE EXPERT ON-SITE CARE TO ALL OF OUR SHELTER ANIMALS; AND 4) SPAY WAGGIN', A MOBILE VAN WHICH SUBSIDIZES LOW COST STERILIZATION FOR OVER 3,000 OWNED ANIMALS EACH YEAR THROUGHOUT EASTERN MASSACHUSETTS. THROUGH THE WHITNEY FUND, WE PROVIDE SUBSIDIZED CARE FOR A LIMITED NUMBER OF LOW INCOME OWNERS WHO CANNOT AFFORD REGULAR VETERINARY CARE FOR THEIR PET, AND THROUGH THE CECE FUND, WE PROVIDE REFERRAL OR SPECIALTY SERVICES (SUCH AS ORTHOPEDIC SURGERY, INTERNAL MEDICINE, OPHTHALMOLOGY) FOR SHELTER ANIMALS. THE ALL VOLUNTEER FIX-A-FERAL PROGRAM PROVIDED FREE SPAY-NEUTER, VACCINATIONS AND EXAMS TO 316 FERAL CATS IN 2010. OUR VETERINARY TEAM ALSO CONSULTS ON REQUEST WITH SHELTERS THROUGHOUT THE STATE WHO NEED VETERINARY INPUT ABOUT THEIR PROGRAMS, AND ASSISTS OUR ANIMAL PROTECTION PROGRAM WITH FORENSIC INVESTIGATIONS OR ANIMAL CRUELTY CASES. 1048723 12275 ANIMAL PROTECTION - THE ARL OF BOSTON'S CENTER FOR ANIMAL PROTECTION PROTECTS AND ADVANCES THE WELLBEING OF ANIMALS BY ACTIVITIES THAT INCLUDE THE ENFORCEMENT OF MASSACHUSETTS ANIMAL CRUELTY LAWS, MOBILE RESCUE SERVICES AND LEGISLATIVE ADVOCACY. IN 2010, OUR FOUR LAW ENFORCEMENT OFFICERS, WHO HOLD COMMISSIONS AS MASSACHUSETTS SPECIAL STATE POLICE OFFICERS, INVESTIGATED 496 ANIMAL CRUELTY CASES AND ALSO ASSISTED STATE AND LOCAL ANIMAL CONTROL OFFICERS. MANY OF THE CASES INCLUDE MULTIPLE ANIMALS SUCH AS ILLEGAL PUPPY MILLS AND ANIMAL HOARDERS.OUR EIGHT ANIMAL RESCUE TECHNICIANS RESPONDED TO OVER 4,516 CALLS TO ASSIST ANIMALS THROUGHOUT MASSACHUSETTS THAT WERE IN NEED OR AT RISK, UTILIZING A SPECIALIZED FLEET OF 18 VEHICLES. THE TEAM IS TRAINED TO USE SPECIALIZED EQUIPMENT SUCH AS TRANQUILIZER GUNS, DROP NETS, HUMANE TRAPS, AND ANIMAL FLOATATION DEVICES TO SAFELY AND HUMANELY CAPTURE ANIMALS IN DANGER. WE ARE THE ONLY ANIMAL WELFARE AGENCY IN MASSACHUSETTS WITH THIS LEVEL OF MOBILITY AND EXPERTISE WHICH PROVIDES US WITH THE ABILITY TO RESPOND TO LARGE SCALE ANIMAL RESCUES AS WELL AS TO HELP INJURED WILDLIFE AND TRANSPORT THEM TO REHABILITATION CENTERS. WE ARE A KEY PART OF THE STATE OF MASSACHUSETTS ANIMAL RESPONSE TEAM (SMART), WHICH IS THE OFFICIAL DISASTER RESPONSE ENTITY IN THE STATE, AND WE ALSO SUPPORT ANIMAL PROTECTION/SAFETY PROGRAMS WHICH MASSPORT HAS PUT IN PLACE AT LOGAN INTERNATIONAL AIRPORT. CENTER FOR SHELTER DOGS - THE GOAL OF THIS PROGRAM, FUNDED BY A GRANT FROM THE STANTON FOUNDATION IS TO DEVELOP AND PROMOTE BEST PRACTICES WITH RESPECT TO SHELTER DOG ASSESSMENT, REHABILITATION, AND ENRICHMENT. CURRENTLY THE MAJOR FOCUS IS TO DEVELOP, VALIDATE, AND DISSEMINATE A DOG BEHAVIOR ASSESSMENT TOOL THAT WILL HELP SHELTERS BETTER MATCH DOGS WITH ADOPTIVE HOMES AND UNDERSTAND WHICH DOGS MAY NEED BEHAVIOR MODIFICATION TRAINING BEFORE ADOPTION. THE CENTER ALSO OPERATES THE SUMMER INSTITUTE, A ONE WEEK RESIDENTIAL LEARNING PROGRAM FOR PEOPLE INVOLVED IN RESCUE AND SHELTERING FROM ACROSS THE USA. HUMANE EDUCATION - THE ANIMAL RESCUE LEAGUE OF BOSTON SPONSORS A FRIDAY NIGHT YOUTH GROUP AT OUR DEDHAM SHELTER, WHERE YOUNG TEENS GATHER EACH WEEK TO LEARN ABOUT PROPER ANIMAL CARE HANDLING, HELP SOCIALIZE SHELTER ANIMALS, AND ASSIST WITH OTHER SHELTER RELATED TASKS. PROJECT PEOPLECARE - THE ANIMAL RESCUE LEAGUE OF BOSTON SUPPORTS A SOCIAL WORKER TRAINED IN GRIEF COUNSELING AND SUPPORT TO ASSIST CLIENTS OF ANY OF OUR PROGRAMS WHO MAY BENEFIT FROM COUNSELING TO DEAL WITH THE LOSS OF A PET, CHALLENGES OF SERIOUS ILLNESS, DECISIONS ABOUT VETERINARY CARE, OR END-OF LIFE DECISIONS FOR THEIR PET. 2559482 111874 CEMETERY - OUR 27 ACRE-DEDHAM BRANCH OPERATES A PET CEMETERY AND CREMATORIUM TO PROVIDE OWNERS WHO HAVE LOST A PET WITH A COMPASSIONATE AND PEACEFUL SETTING FOR PET AFTERCARE.THE TOTAL EXPENSES AND REVENUES OF PROGRAMMATIC OPERATIONS NOT RELATING TO ANIMAL SHELTERING, VETERINARY SERVICE OR ANIMAL PROTECTION ARE: 2559482 111874 7911453 1 1 0 1 0 0 0 0 1 1 0 0 1 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 43 0 1 93 1 1 1 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MA X X ROBIE WHITE 6172265658 10 CHANDLER STREET BOSTON MA 02116 PAUL J BRENNAN 2.00 X X 0 0 0 SIERRA BRIGHT 1.00 X 0 0 0 SHEPARD BROWN 1.00 X 0 0 0 BARBARA A BURG 1.00 X 0 0 0 QUENTIN FAULKNER 1.00 X 0 0 0 KATHLEEN D GARVEY 1.00 X 0 0 0 JUDY W GREGG 1.00 X 0 0 0 RICHARD A HALL 1.00 X X 0 0 0 WILLIAM C JOYCE 1.00 X 0 0 0 DR HOLLY KELSEY 1.00 X 0 0 0 JAMI A LOH 1.00 X 0 0 0 DAVID O'DONAHOE 1.00 X 0 0 0 DR ASTRID RAPOZA 1.00 X 0 0 0 STUART B STRONG JR 1.00 X X 0 0 0 JOHN L WORDEN III 5.00 X 57160 0 0 LEE A LEAHY 1.00 X 0 0 0 JEFFREY KAPLAN 1.00 X 0 0 0 MALCOLM G MCDONALD 1.00 X 0 0 0 JOHN J BOWEN 40.00 X 216724 0 77211 JENNY LINDAMOOD 40.00 X 95731 0 30526 ROBIE W WHITE 40.00 X 60942 0 2708 GARY PATRONEK 40.00 X 139943 0 19883 MARTHA SMITH-BLACKMORE 40.00 X 113160 0 7304 AMY MARDER 40.00 X 130719 0 18591 814379 0 156223 4 0 1 0 ARQ ARCHITECTS 1 GOVERNMENT STREET KITTERY ME 03904 ARCHITECTURE 207044 CAMBRIDGE ASSOCIATES LLC PO BOX 10317 UNIONDALE NY 115550317 FINANCIAL SERVICES 137280 2 4625745 4625745 SERVICE FEES 621300 2169745 1982982 186763 2169745 805468 805468 38362093 36601526 1760567 1760567 1760567 166005 240607 -74602 -74602 9286923 1982982 186763 2491433 489286 489286 4163907 3517859 420157 225891 281748 258895 6042 16811 528915 436512 46012 46391 316411 222146 77234 17031 80833 13600 67233 35280 2300 32980 61625 61625 438 438 197683 197683 683399 538832 95744 48823 47347 45506 525 1316 1463116 1094082 189191 179843 360158 206876 89693 63589 148835 102229 20524 26082 4822 4822 434034 329172 101377 3485 338302 310421 24487 3394 OUTSIDE SERVICES 464895 464895 REPAIRS, MAINTENANCE AN 370739 350795 16453 3491 COSTS ASSOCIATED WITH I 52408 52408 TRAINING 18670 17333 110 1227 10542851 7911453 1993586 637812 4571268 5085012 24611215 18802709 79432 10998 189767 274795 119434 94918 286115 223518 9410783 5783014 4023712 3627769 47146835 54508478 16592692 17760498 97620470 100388695 759671 853390 1527843 1798680 2287514 2652070 X 62227919 61987317 15579303 17255830 17525734 18493478 95332956 97736625 97620470 100388695 X -1255928 3659596 X X 0 1 1 X 0 X 4195158 5528691 5981630 6422471 4623453 26751403 4195158 5528691 5981630 6422471 4623453 26751403 443872 26307531 1942028 1814022 1540701 716675 805468 6818894 33570297 8489952 0.78370 0.76130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 61625 0 0 61625 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: EXECUTIVE ADVOCACY - INTERACTION WITH THE GOVERNOR'S OFFICE AND THE EXECUTIVE OFFICE OF ENVIRONMENTAL AFFAIRS, AS WELL AS THE MASSACHUSETTS DEPARTMENT OF AGRICULTURAL RESOURCES, IN ORDER TO INTRODUCE AND PROMOTE THE ANIMAL RESCUE LEAGUE'S POLICY AGENDA AND PROGRAMS THROUGH MASSACHUSETTS. LEGISLATIVE ADVOCACY - INTERACTION WITH MEMBERS OF THE LEGISLATURE REGARDING INTRODUCING AND PROMOTING THE ANIMAL RESCUE LEAGUE'S POLICY AGENDA AND PROGRAMS THROUGH MASSACHUSETTS. ADDITIONALLY, ADVOCATED LEGISLATION RELATIVE TO PROMOTING SAID AGENDA THROUGHOUT MASSACHUSETTS. ALL ASPECTS OF STRATEGIC COUNSEL AND ADVOCACY OF ALL PRIORITIES ESTABLISHED BY ARL; FACILITATING AND COORDINATING MEETINGS AND PROVIDE ACCESS TO GOVERNMENT POLICY MAKERS INCLUDING BUT NOT LIMITED TO: EXECUTIVE ADMINISTRATION OFFICES AND AGENCIES AS WELL AS MEMBERS OF THE LEGISLATURE AND STAFF, THE SPEAKER OF THE HOUSE AND STAFF, THE PRESIDENT OF THE SENATE AND STAFF, KEY MEMBERS OF OTHER LEGISLATIVE COMMITTEES AND ALL OTHER MEMBERS AND STAFF OF THE LEGISLATIVE AND EXECUTIVE BRANCHES IDENTIFIED BY ARL AS KEY TO THE CONTINUED SUCCESS OF THE CAMPAIGN; PROVIDING LEGISLATIVE AND EXECUTIVE ADVOCACY ON BEHALF OF ARL TO MAXIMIZE THE POTENTIAL FOR ARL REGULATORY AND/OR LEGISLATIVE PRIORITIES TO BECOME LAW, INCLUDING WORKING TO EXPEDITE THE MATRICULATION OF BILL(S) FROM COMMITTEES THROUGH THE LEGISLATIVE PROCESS. 73975469 420075 5287415 -3896179 75786780 67129861 7556387 5322233 -6033012 73975469 79680712 25000 -12575851 67129861 0.72100 0.27900 0 0 473336 473336 6215883 3660697 2555186 2512081 1962405 549676 209483 159912 49571 3627769 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 11005436 PROPERTY HELD FOR SALE 1000000 INVESTMENT IN LAND 5550000 CONSTRUCTION IN PROCESS 205062 17760498 ACCRUED PENSION EXPENSE 1215887 PENSION BENEFITS LIABILITY 582793 1798680 9286923 10542851 -1255928 3053016 606580 3659596 2403668 13302683 3053016 962744 4015760 9286923 0 9286923 10899014 356164 356164 10542850 0 10542850 PART XI, LINE 8 - OTHER ADJUSTMENTS: PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST -179,858. INCREASE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 962,744. CARRYING COSTS ON PROPERTY HELD FOR SALE -176,306. PART XII, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 962,744. PART XIII, LINE 2D - OTHER ADJUSTMENTS: CARRYING COSTS OF PROPERTY HELD FOR SALE 176,306. PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST 179,858. MOONLIGHT BALL 166005 166005 37828 27747 175032 166005 166005 37828 27747 175032 240607 -74602 X X X 0 0 0 0 0 0 0 0 0 JOHN J BOWEN 216724 0 0 0 0 0 41361 0 35850 0 293935 0 0 0 GARY PATRONEK 139943 0 0 0 0 0 0 0 19883 0 159826 0 0 0 JOHN WORDEN BOARD MEMBER 57160 PROVIDES LEGAL SERVICES 0 FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE FORM 990 WAS PROVIDED TO THE GOVERNING BODY AND REVIEWED BY A SUBCOMMITTEE IN DETAIL BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ARL RECOGNIZES THE RIGHT OF EMPLOYEES TO ENGAGE IN ACTIVITIES OUTSIDE OF THEIR EMPLOYMENT WHICH ARE OF A PRIVATE NATURE AND UNRELATED TO OUR BUSINESS. HOWEVER, A POLICY OF FULL DISCLOSURE MUST BE FOLLOWED TO ASSESS AND PREVENT POTENTIAL CONFLICTS OF INTEREST. EMPLOYEES ARE REQUIRED TO CONTACT THEIR SUPERVISOR OR THE HUMAN RESOURCE DEPARTMENT IF THERE ARE ANY QUESTIONS REGARDING A POSSIBLE CONFLICT OF INTEREST OUTSIDE OF WORK. EMPLOYEES MAY BE ASKED TO COMPLETE A QUESTIONNAIRE DEALING WITH CONFLICTS OF INTEREST EACH YEAR. ALL DIRECTORS AND BOARD MEMBERS ARE REQUIRED TO SUBMIT A SIGNED CONFLICTS OF INTEREST POLICY AS WELL AS DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST AND THESE FORMS ARE KEPT SECURELY IN PERSONNEL FILES. IF THE REPORTED OR DISCOVERED CONFLICT OF INTEREST INVOLVE AN ETHICAL CONSIDERATION, IT MAY BE SUBJECT TO DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION. FORM 990, PART VI, SECTION B, LINE 15 IN 2005 THE WILSON GROUP WAS ENGAGED TO CONDUCT A COMPREHENSIVE SALARY ANALYSIS FOR ALL LEAGUE EMPLOYEES. IN 2006 THE BOARD ENGAGED PERFORMA CONSULTING GROUP TO ASSIST THEM WITH THE EVALUATION OF THE PRESIDENT'S PERFORMANCE. PERFORMA ASSISTED WITH THE EVALUATIONS FOR 2007 AND 2008. IN 2009, THE BOARD DID NOT USE A CONSULTANT BUT RATHER DEVELOPED A STRUCTURE FOR THE EVALUATION IN COLLABORATION WITH THE PRESIDENT. IN 2007, THE PRESIDENT'S COMPENSATION WAS DETERMINED BY A SUBSET OF THE EXECUTIVE COMMITTEE WHO CONSULTED WITH PERFORMA. HIS COMPENSATION ADJUSTMENT IN 2008 WAS THE SAME PERCENTAGE GIVEN TO ALL EMPLOYEES. HIS COMPENSATION REMAINED THE SAME IN 2009 AND WAS REDUCED BY 15 % IN 2010 AS PART OF A THREE YEAR FINANCIAL PLAN. FORM 990, PART VI, SECTION C, LINE 19 ALL APPLICABLE DOCUMENTS ARE AVAILABLE FOR PUBLIC REVIEW UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 3,053,016. PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST -179,858. INCREASE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 962,744. CARRYING COSTS ON PROPERTY HELD FOR SALE -176,306. TOTAL TO FORM 990, PART XI, LINE 5: 3,659,596. THE FINANCE AND AUDIT COMMITTEE SELECTS THE CPA FIRM WHO CONDUCTS THE ARL AUDIT. THE SELECTED CPA FIRM ANSWERS TO THIS COMMITTEE. ARL HAS USED THE SAME CPA FIRM FOR THE PAST 10 YEARS. WHEN A DECISION IS MADE TO SWITCH AUDITING FIRMS, THE FINANCE AND AUDIT COMMITTEE COLLECTS BIDS FROM INVITED FIRMS. ONCE ALL BIDS ARE RECEIVED THE COMMITTEE REVIEWS ALL AND INTERVIEWS THE FINAL CANDIDATES UNTIL A FINAL SELECTION IS MADE. ANNUALLY THE SELECTED AUDITING FIRM PRESENTS THE RESULTS OF THE ANNUAL AUDIT TO THE COMMITTEE FOR REVIEW. AFTER THE COMMITTEE HAS SIGNED OFF ON THE ANNUAL AUDITED FINANCIAL STATEMENTS A COPY IS DISTRIBUTED TO ALL BOARD MEMBERS. ANNA HARRIS SMITH CONSERVATION TRUST INC 10 CHANDLER STREET PO BOX 265 BOSTON MA 02117 300150328 ESTABLISH AN ANIMAL REFUGE TO PROMOTE CONSERVATION/PROTECTION OF NATURAL RES MA 501(C)(3) 509(A)(3) ANIMAL RESCUE LEAGUE OF BOSTON 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0