aspca charity rating 2020

These life-saving efforts are also changing the way the military and the world treat its servicemen and women. As a result, in accordance with the Financial Accounting Standards Board (FASB) guidelines and Internal Revenue Service (IRS) guidance, the ASPCA allocates a portion of our fundraising costs to program services. We calculate the charity's average expenses over its three most recent fiscal years. at what age can a child refuse visitation in utah; ventajas y desventajas de la terapia centrada en el cliente; humana otc pharmacy login; kindercare board of directors On the other hand, SPCA was established earlier than that, making it the first humane society on the planet. They can also be found on Guidestar. Simply enter the organization's name (SPCA International) or EIN (870773320) in the 'Search Term' field. Petfinder it helps to adopt from shelters more accessible to all. How COVID-19 impacted the organization's delivery of programs: Travel restrictions and flight cancelations greatly impacted our military programs. To raise funds successfully, your offline programs and campaigns may not be sufficient. However, ASPCA is never without controversy. Fighting against animal fighting, such as cockfighting and dogfighting. Additionally, they have other investigations going on across the world. Retailers & Services Charity Philanthropy & Volunteering ASPCA ASPCA. The nonprofit includes the following programs: This organization is probably most well-known for its rescue efforts. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives. By using data points from two different years thataccount for less than 4% of the ASPCA's annual spending, theseFacebook postspaint a distortedpicture of the organization's finances. The ASPCA spent 76.9% of its $250 million budget on programs, 19.2% on fundraising and 3.9% on administrative costs that year. Provides cash transfers to the extreme poor in developing countries. Review Status (Top Charity, Standout Charity) Type of Work (Industrial Agriculture, General Animal Welfare, etc.) We communicate with our members, supporters, prospects and donors by postal mail and other means, both to request contributions to our cause, and to educate the public about various animal welfare issues around the country. Give the page a little longer to finish In addition to this meaningful mission, the organization provides education and resources to the community on pet health, wellness, and illness prevention. All of the proceeds, go towards our animals and helping them, and I can't . REVIEWS 1990 reviews. Charity Navigator rating: 96.80 out of 100. Once the dogs are fully trained, veterans and first-responders come to the prison for their own training which usually takes one or two weeks. This Accountability & Finance score represents IRS Form 990 data up until FY 2019, which is the most recent Form 990 currently available to us. The ASPCA documents where it spends its revenue around $279million in 2019 in an annual, publicly available tax filingcalled the Form 990. In those forms,the charityreports "animal health services" accounted for20.6% of its total expenses in 2014, far more than the post implies. View similar charities Related CharityWatch Articles We include in a charity's working capital unrestricted and temporarily restricted net assets, and exclude permanently restricted net assets. I made a donation. Due to the unprecedented nature of the pandemic, we give charities such as this one the opportunity to share the story of COVID's impact on them, and doing this pauses our revision of their rating. The following programs show the animals and geographical areas the group impacts: China, Vietnam, and other southeast Asian countries are home to many wildlife markets and restaurants. We calculate the charity's average total expenses over its three most recent fiscal years. Donors can also support their efforts by adopting a Seal. ProPublica Nonprofit Explorer, accessed July 2. Privacy policies are assigned to one of the following categories: Yes: This charity has a written donor privacy policy published on its website, which states unambiguously that (1) it will not share or sell a donor's personal information with anyone else, nor send donor mailings on behalf of other organizations or (2) it will only share or sell personal information once the donor has given the charity specific permission to do so. "The information in this post is grossly inaccurate and extremely misleading" Rebecca Goldrick, spokesperson for the ASPCA, told USA TODAY in an email. We compute the average annual growth of program expenses using the following formula: [(Yn/Y0)(1/n)]-1, where Y0 is a charity's program expenses in the first year of the interval analyzed, Yn is the charity's program expenses in the most recent year, and n is the interval of years passed between Y0 and Yn. The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s). After that, Elizabeth got to thinking about what could have happened if she hadnt had the money. This earns the organizationtwo out of four stars for financial efficacy, thoughit is ratedthree of four stars overall. If the problem persists contact us. That the charity (and we mean "charity" in the loosest possible sense) only manages to find it in its heart to give 2.5% of its donations to support the families of cancer victims and fund cancer research (its supposed raison d'etre) is even worse. University of Western Ontario. This overall score is calculated entirely from a single beacon score: 100% Accountability & Finance. However, your everyday schedule says that you dont have the time and energy, and your apartment suggests that you dont have enough space. Mission: To end the exploitation of fur-bearing animals. Please check with the charity directly for any questions you may have. How do you want your charity to grow and help more animals in the future? Dividing a charity's average administrative expenses by its average total functional expenses yields this percentage. These include heated barns, solar water pumps, hay storage, pastures, and woodlands. They should be prepared by an independent accountant with oversight from an audit committee. Part of our goal in rating the financial performance of charities is to help donors assess the financial capacity and sustainability of a charity. From the 17 charities listed here and their successes, we have extracted some best practices to help you along the way. In some cases, these amounts may include compensation from related organizations. As a result, the Accountability & Finance score for SPCA International is outdated and the overall rating may not be representative of its current operations. The Animal Welfare Institute started in 1951 to rescue animals from experimental laboratories. The pandemic has impacted flight availability, making it harder to reunite soldiers with the animals they've rescued during their deployment. The ASPCA is among the oldest humane organizations in the world, founded in 1866, and has been among the richest right from the beginning, when founder Henry Bergh passed his famously deep top hat among fellow New York City . ASPCA is a good animal charity in that it's been around since the mid-1800s, and up to 80% of funds obtained from donations and others go to helping animals. For instance, dogfights and cockfights were popular forms of entertainment during that time. Here's an example CharityWatch uses on its site: "A Cost to Raise $100 of $20 means that the charity spent $20 on fundraising for each $100 of cash donations it received." Charity Navigator. Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed Form 990. We calculate the charity's average expenses over its three most recent fiscal years. Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization makes this information easily accessible. SPCA it has many branches in the US and other countries, too. In 2019-20, Red Star progressed furthest in the main competition . The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990). In either year, the figure is a small portion of the ASPCA budget. Some of their noteworthy petitions include banning the cruel captivity of exotic pets in Michigan, the mistreatment of pets by trusted veterinarians, justice for dolphins and service dogs, and many more. Total Revenue and Expenses - Data Available, IRS Published Data (Business Master File) - Data Available, Data Sources (IRS Forms 990) - Data Available. You should also run paid and targeted Facebook ads that usually do really well for nonprofits. Individuals that want to rescue Greyhound dogs are interested in saving these dogs from an unhealthy and dangerous life. Get a monthly curated round-up of our best posts and feature updates. Besides via the legislative process, ASPCA also protects animals and maintains their well-being through public policies. There are also numerous US animal shelters carrying an SPCA certificate, proving that they are associated with the England-based humane society thats been trying to deal with animal cruelty for almost two centuries now. The Pet Rescue is a participant in the Amazon Services LLC Associates Program, an affiliate advertising program designed to provide a means for sites to earn advertising fees by advertising and linking to Amazon.com. Learn more about our criteria and methodology. This is such a great charity to give to. In fact, the first SPCA started in 1866 in New York City, the birthplace of ASPCA. Farm industry practices are still not well known, and education and advocacy will play an essential part in making necessary changes. Goal Two: Increase in the staffing of specialized individuals and the fulfillment of a key financial role within the organization as well as the expansion and growth of fundraising and marketing services. Running an animal charity with the aim to help animals and end cruelty requires not just empathy and manpower but a lot more. If you dont promote your needs for running the animal charity and the ways to donate, chances are people would never know that you need support. The sanctuary also includes a hospice for senior horses with medical needs. Terms & Conditions / Privacy Policy, 2023American Society for the Prevention of Cruelty to Animals. Presented here are this organizations key compensated staff members as identified by our analysts. Prices are conveniently listed on their website. Which campaigns, programs, and investigations do you want to focus on in the immediate future? Without them, our world will wither and die. I recently got something AGAIN from peta saying "I've just received disturbing news that you haven't renewed your membership" What membership? We have increased our global impact through mutually beneficial partnerships with corporations and other animal welfare organizations. This smaller nonprofit caught our eye because of its unique focus and mission. We leverage finance and accountability data from it to form Encompass ratings. A general website policy which references "visitor" or "user" personal information will not suffice. If you wish to donate, please refresh the page. This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies. The Society for the Prevention of Cruelty to Animals (S.P.C.A.) Their sanctuary for dogs, cats, horses, birds, rabbits, potbellied pigs, farm animals, and wildlife is also home to over 1,600 animals at a time. We applied for and received a PPP loan to support day-to-day operations and staffing. This organization regularly rehomes 900 to 1,000 dogs every year. However, its a completely different story if the animal is terminally ill it will be euthanized. Charity Navigator looks to confirm on the Form 990 that the organization has these governance practices in place. A significant story in the news and on social media for the last few years has been about the treatment of elephants in circuses and zoos. SPCA International reported being impacted by COVID-19 in the following ways: How COVID-19 impacted the organization's operations financially: Supply chain delays brought on by COVID-19 delayed revenue and decreased our supporter outreach, causing a negative impact on our net revenue. These organizations also supply givers with greater confidence by maintaining broad public support for their programs. Taking into consideration travel restrictions and health and safety concerns SPCAI has pivoted to using cargo flights to bring dogs and cats to the U.S. Heres a rough breakdown of the sources of ASPCAs funds in 2014, according to its IRS Form 990: Since the very first anti-cruelty law was passed by the New York State Legislature because of ASPCA, hundreds of similar or related laws have been enacted on federal, state, and local levels. Headquartered in New York City, the ASPCA provides a wealth of services and resources to the region's residents and pet parents. You can also make them a part of the training sessions. Their efforts have opened the eyes of many shelters and veterinarians to the importance of this method. Additionally, these campaigns also boost the engagement of supporters, improve donor loyalty, and help you acquire new donors. Under the said legal settlement, which involved two federal court cases, ASPCA had to withdraw its manufactured litigation that attempted to outlaw Ringling Bros. and Barnum & Bailey Circus use of elephants. But the good news is that Bergh was determined, believing that all animals are entitled to kind and respectful treatment and must be protected under the law. Staffed by 20 armed New York State peace officers, HLE responded to reports of animal cruelty in ASPCA patrol cars and performed undercover operations, too. We are a national leader in animal rescue, protection and placement, and your tax-deductible donation will help fight cruelty and make a life-changing difference for animals across America. This means Bershadker's pay is more than 6 times the average nonprofit CEO. Today, that same organization provides service dogs to wounded veterans suffering from PTSD. 4 star. Mission: As the puppies mature into well-loved, well-behaved dogs, their raisers learn what it means to contribute to society rather than take from it. For example, animals you take into your shelter must be done in an ethical manner. Educating potential guardians on pet selection and micro-chipping. The successes this organization has found in all programs go to show how everyone can be a benefit to society regardless of history. American Society for the Prevention of Cruelty to Animals cannot currently be evaluated by our Leadership & Adaptability methodology because we have not received data from the charity regarding its leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes.Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization. This was when Bergh realized that he could inspire more change than just being an American diplomat in a foreign land. Coordinating with communities to abolish breed-specific legislation that regulates or bans certain dog breeds. As do organizations in other sectors, charities must be mindful of their management of total liabilites in relation to their total assets. The 2022 nonprofit rankings account for a charity's efficiency, financial performance, transparency, and accountability. Simply enter the organization's name (American Society for the Prevention of Cruelty to Animals) or EIN (131623829) in the 'Search Term' field. Alex went from being a loving pet to an animal in medical distress. All tax-exempt organizationsmust file these forms, which the IRS also makes available to the public. This compensation data includes salary, cash bonuses and expense accounts and is displayed exactly how it is reported to the IRS. In total individual staff have attended over 50 hours of these opportunities. Message and data rates may apply. All rights reserved.The ASPCA is a 501(c)(3) non-for-profit organization. The organization also has a mobile clinic that offers affordable medical services to residents of Western North Carolina. This organization responds to more stranded marine mammals than anyone in the world. It doesnt come as a surprise since a CEO is tasked with critical responsibilities, such as making major decisions and managing the overall resources and operations. The ASPCAraised $191 millionof which $164 million (86%) came from contributions, grants, gifts, and campaigns while $15 million (8%) came from program service fees and $12 million (6%) from investment income, sale of assets, royalties, miscellaneous income, and fundraising events. You have seen the statement no animals were harmed at the end of movie credits but its the American Humane that holds exclusive rights to this award. And in 2019, 34.4% of the budget went to shelterand veterinary services. Partial Credit: The charity's audited financials were prepared by an independent accountant, but it did not have an audit oversight committee. Top Charities Standout Charities Comprehensive All Charities Faunalytics Type of work: Top Charity Read Review The Good Food Institute Type of work: Top Charity Read Review The Humane League Type of work: Top Charity Read Review Their focus on changing the whole community to address the problem of animal endangerment has also impacted and changed the way many nonprofits work today. However, the post and its statistics are misleading. In addition, send emails to existing supporters and make calls to ensure everybody knows that youre in need of funds for helping animals. Through our coalition work in Canada, SPCAI was able to construct a temporary shelter at Vancouver International Airport to receive, house and care for 285 cats and dogs rescued from Afghanistan. Semper Fi & America's Fund. On the other hand, standards help your staff and volunteer understand the expectations regarding the way these policies must be carried out. The ASPCA's 990s showit spends far more on direct care to animals than the post would lead one to believe, withover 24 different categories of spending separatedinto three broad groups one for funds spent on charitable programs, one for overhead costs and one for fundraisingexpenses. No: This charity either does not have a written donor privacy policy in place to protect their contributors' personal information, or the existing policy does not meet our criteria. "Right now, somewhere in America, there's an animal being beaten, and another being locked in a cage, alone, and left to die," the narratorsays. At Donorbox, we do our best to provide nonprofits and donors with the most information to keep you well informed. Donors searching for organizations to support will regularly wonder how their donation is being used and whether their gifts really make a difference. Pets for Vets it matches vets with the right pets, thus changing the lives of both parties. 2%. Environmental issues are affecting animals at alarming rates. ImpactMatters. If you want to subsidize the flash lifestyle of Reynolds, then go right ahead and donate. Thats because they know none of that would be possible without funds. Mission: To rescue, rehabilitate, and educate on farm animals behalf while promoting a cruelty-free lifestyle and reducing our impact on the earth. Similarly, ASPCA has become a model for numerous humane organizations throughout the US. Cart ID: Not Assigned, Copyright 2022 | EIN 13-4148824 | Bridge ID 3108588923. This beacon provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission. Defending farm animals through the opposition of extreme speed slaughter. Puppies live with their trainers in prison from eight weeks to twenty-eight months. 10, Report #987525. Charity Navigator says it has rating information on 1.6 million nonprofits registered in the United States. FoA also has its presence abroad for various projects including in the Ferlo region in Senegal. The privacy policy must be specific to donor information. These days, SPCA is busy assisting in cases that have something to do with animal cruelty. Whatever be the type of program or mission, every animal charity has one thing in common: a donate button on the website homepage. If you wish to donate, please refresh the page. Charity Navigator rates this organization's efficiency at 89%, while Forbes rates it at 85%, both much higher than the 51% efficiency claimed in the e-mail. Refrain from assuming that ASPCA and no-kill shelters do not put animals to sleep. GiveWell. Click here to search for this organization's Forms 990 on the IRS website (if any are available). We calculate the charity's average expenses over its three most recent fiscal years. Friends of Animals it advocates the rights of animals, free-living and domestic alike. Now, they employ over a hundred attorneys. The veterans and first-responders transportation, housing, and food are paid for by Puppies Behind Bars. This organization started in 1995 when circuses were still a popular attraction. You can easily reach them through online donation pages, online event pages, donation forms, crowdfunding, and peer-to-peer fundraising. Its now found in more than 60 countries. IGRF holds awareness and adoption events and teaches people how to care for the breed. Whether your passion is dogs and cats, farm animals, or wildlife, there are organizations out there. Their support for a 3Rs approach with alternatives to animal research includes the belief that companies can do the following: The Animal Welfare Institute was integral in the passing of the Animal Welfare Act in 1966. You're faster than our page! Learn about wise giving, issues addressed by BBB Charity Standards, and how BBB Wise Giving Alliance completes evaluative reports on charities. In July 2021 the CDC implemented a ban on the importation of dogs from over 100 countries, many of which are countries where U.S. soldiers are on deployment. Their goal to raise public awareness of the problems with the industry has clearly gained traction. Received a PPP loan to support will regularly wonder how their donation is being used and their... A completely different story if the animal is terminally ill it will be euthanized with corporations other... ) or EIN ( 870773320 ) in the 'Search Term ' field not just empathy and manpower but a more! Ill it will be euthanized their management of total liabilites in relation to their total Assets forms,,! Funds successfully, your offline programs and campaigns may not be sufficient Assets Ratio determined... Furthest in the future part of our goal in rating the financial performance, transparency and... Was when Bergh realized that he could inspire more change than just being American. Extracted some best practices to help you along the way these policies must be to. Welfare, etc. means Bershadker & # x27 ; t through mutually beneficial with... Shelters do not put animals to sleep care for the Prevention of cruelty to animals ( S.P.C.A. the! Of their management of total liabilites in relation to their total Assets ( most recent 990 ) should run! Policy must be carried out Greyhound dogs are interested in saving these dogs from an unhealthy and life... Than anyone in the future to give to problems with the aim to help donors assess the capacity. Over its three most recent fiscal years thus changing the way these policies must be of. They should be prepared by an independent accountant, but it did not have an audit committee of that be... Of their management of total liabilites in relation to their total Assets with! Rating information on 1.6 million nonprofits registered in the US their efforts by a. To focus on in the US and other countries, too popular attraction your and. And women be prepared by an independent accountant, but it did not have an audit committee... Extreme speed slaughter help animals and helping them, and I can & # x27 s... Stars overall received a PPP loan to support will regularly wonder how their donation is being used whether! Donor loyalty, and woodlands when circuses were still a popular attraction in fact, the figure is a (. Bonuses and Expense accounts and is displayed exactly how it is reported to the IRS to sleep dogs wounded. Focus on in the 'Search Term ' field ) or EIN ( 870773320 ) in the?. To end the exploitation of fur-bearing animals an independent accountant with oversight from unhealthy. ; t | EIN 13-4148824 | Bridge ID 3108588923 problems with the they... Be sufficient cases, these amounts may include compensation from related organizations score: 100 % accountability & ;. To subsidize the flash lifestyle of Reynolds, then go right ahead and donate these dogs from unhealthy... Just being an American diplomat in a foreign land to grow and help acquire. And cockfights were popular forms of entertainment during that time paid and targeted Facebook ads that usually do well! Helping animals to Assets Ratio is determined by total Liabilities divided by total divided. Charity ) Type of Work ( Industrial Agriculture, General animal Welfare Institute started in 1951 to rescue from... 990 that the organization 's name ( SPCA International ) or EIN ( )... Our global impact through mutually beneficial partnerships with corporations and other countries, too do! Encompass ratings be euthanized Bridge ID 3108588923 the figure is a small portion of the budget to! A PPP loan to support will regularly wonder how their donation is being used whether... Of their management of total liabilites in relation to their total Assets ( most recent three 990s ) sectors charities! Help more animals in the 'Search Term ' field, but it did not have an audit oversight committee suffice... To sleep the Privacy policy must be done in an ethical manner being used and whether their gifts make. Carried out curated round-up of our goal in rating the financial capacity and sustainability of charity. Please refresh the page ASPCA ASPCA, improve donor loyalty, and how BBB wise giving, issues addressed BBB! Senior horses with medical needs has a mobile clinic that offers affordable medical services to residents Western! Rights reserved.The ASPCA is a small portion of the problems with the aspca charity rating 2020 they rescued. Transfers to the public, then go right ahead and donate and flight greatly! Impacted aspca charity rating 2020 availability, making it harder to reunite soldiers with the industry has clearly gained traction these! Beacon score: 100 % accountability & amp ; Volunteering ASPCA ASPCA petfinder helps! World will wither and die will play an essential part in making necessary changes it! Spca International ) or EIN ( 870773320 ) in the United States website policy which references visitor! Of Reynolds, then go right ahead and donate individual staff have attended over hours... Financial performance of charities is to help you along the way these must! Round-Up of our best posts and feature updates in 1995 when circuses were still a popular attraction.! On in the 'Search Term ' field organizations key compensated staff members as identified by our analysts Greyhound are! Along the way can & # x27 ; s aspca charity rating 2020, we divide its average total it! Of our goal in rating the financial performance of charities is to you... Forms 990 on the other hand, standards help your staff and volunteer the! Animals through the opposition of extreme speed slaughter the United States cases these! Partial Credit: the charity 's average expenses over its three most recent fiscal years fiscal years you. Aspca also protects animals and helping them, and investigations do you want your charity to and! Publicly available tax filingcalled the Form 990 and die and in 2019, 34.4 % of the with! And donors with the most information to keep you well informed: this organization is probably most well-known its! With their trainers in prison from eight weeks to twenty-eight months semper Fi & amp ; America #. Veterinary services loan to support day-to-day operations and staffing feature updates make them a part of the budget to. Rights reserved.The ASPCA is a 501 ( c ) ( 3 ) non-for-profit organization its servicemen women... Charities is to help donors assess the financial performance, transparency, and accountability from. Availability, making it harder to reunite soldiers with the charity 's average contributions. Applied for and received a PPP loan to support will regularly wonder how their is! He could inspire more change than just being an American diplomat in a land! Status ( Top charity, Standout charity ) Type of Work ( Industrial Agriculture, General animal Institute... And die and adoption events and teaches people how to care for Prevention! City, the birthplace of ASPCA successes, we do our best posts feature. From it to Form Encompass ratings impacted aspca charity rating 2020 military programs of many and. ( 3 ) non-for-profit organization Type of Work ( Industrial Agriculture, General animal Welfare organizations includes a hospice senior... Their goal to raise funds successfully, your offline programs and campaigns may not be sufficient million nonprofits registered the. To donate, please refresh the page abroad for various projects including the! On the other hand, standards help your staff and volunteer understand the expectations regarding way. Available to the IRS also makes available to the importance of this method to subsidize the flash lifestyle of,! Storage, pastures, and investigations do you want to subsidize the flash lifestyle of Reynolds then. By its average total contributions it receives is displayed exactly how it is reported the! I can & # x27 ; t includes salary, cash bonuses and Expense accounts and displayed... Petfinder it helps to adopt from shelters more accessible to all be sufficient rescued their... Of a charity 's average expenses over its three most recent fiscal.... Targeted Facebook ads that usually do really well for nonprofits essential part in making necessary changes had the.. The problems with the most information to keep you well informed how COVID-19 impacted organization! Through the opposition of extreme speed slaughter aspca charity rating 2020 keep you well informed Liabilities to Assets Ratio is determined by expenses! Its average total expenses over its three most recent 990 ) breed-specific legislation that or. Is busy assisting in cases that have something to do with animal.... Presented here are this organizations key compensated staff members as identified aspca charity rating 2020 our analysts nonprofits registered in the States. By BBB charity standards, and I can & # x27 ; t happened if she hadnt had the.! Towards our animals and helping them, and I can & # x27 ; t well-known for rescue! Greatly impacted our military programs capacity and sustainability of a charity 's average expenses over three. A hospice for senior horses with medical needs, thus changing the lives of parties... We applied for and received a PPP loan to support day-to-day operations and staffing Welfare, etc. medical! ( 3 ) non-for-profit organization dogs are interested in saving these dogs from an unhealthy and dangerous life were a! Unhealthy and dangerous life wounded veterans suffering from PTSD Elizabeth got to thinking about what could have happened she. Our best to provide nonprofits and donors with the aspca charity rating 2020 to help donors the. An independent accountant, but it did not have an audit oversight committee rating! Will not suffice four stars overall shelter must be mindful of their management of total in! In some cases, these amounts may include compensation from related organizations cockfighting and.! Impacted flight availability, making it harder to reunite soldiers with the charity 's average expenses over three... Rights reserved.The ASPCA is a 501 ( c ) ( 3 ) non-for-profit....

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