National Anti-Vivisection Society meets the 20 Standards for Charity Accountability.
BBB WGA COMMENT
In finding that NAVS meets Standard 10, which calls for unrestricted net assets to be no more than three times the size of the past year's expenses or the current year's budget, BBB WGA considered that although NAVS's total unrestricted net assets were 3.8 times the total budgeted expenses, the organization indicated that this ratio was impacted by the COVID-19 pandemic. The organization indicated that it received several generous bequests during the pandemic, while at the same time many of their programs had to be scaled back to a virtual basis. This led to the building up of reserve funds that have temporarily increased their unrestricted net assets ratio.
National Anti-Vivisection Society (NAVS) reports that it works to increase public awareness about animal experimentation, promote positive solutions that advance humane science, and support the development of alternatives to the use of animals in experimentation. In cooperation with like-minded individuals and groups, NAVS works to effect changes which disallow the use of animal experiments for research. The organization collaborates with scientists to advance human-relevant research and the promotion of animal-friendly changes to law and policies. NAVS' Advocacy Center seeks to empower supporters to take action that promotes greater protection for animals through the legal and legislative policy-making processes. The organization states that it provides teaching tools and resources that replace animal dissection in the life sciences and also provides incentives to encourage young scientists to pursue careers that advance science without harming animals. Some ($295,281 or 15%) of NAVS? program activities are carried out in conjunction with fundraising appeals.
For the year ended June 30, 2021, National Anti-Vivisection Society's program expenses were:
| Public awareness and general education |
$829,691 |
| Science programs |
$381,654 |
| Legal and legislative |
$356,073 |
| Student and teacher programs |
$246,734 |
| Cooperative efforts and grants |
$120,770 |
| Total Program Expenses: |
$1,934,922 |
*2020 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Note: Kenneth L. Cunniff, Corporate Counsel, was the highest paid employee, receiving $187,028 in compensation.
Method(s) Used:
Direct mail appeals, Grant proposals, Internet, Planned giving arrangements, Print advertisements (newspapers, magazines, etc.), Cause- related marketing (affinity credit cards, consumer product sales, etc.)
NAVS incurred joint costs of $359,306 for informational materials and activities that included fundraising materials. Of those costs $295,281 was allocated to program expenses and $64,325 was allocated to fundraising expenses.
Fundraising costs were 6% of related contributions. (Related contributions, which totaled $4,411,628, are donations received as a result of fundraising activities.)
This organization is tax-exempt under section 501(c) (3) of the Internal Revenue Code.It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
The following information is based on National Anti-Vivisection Society's audited financial statements for the year ended June 30, 2021.
| Source of Funds |
| Legacies and bequests |
$2,903,303 |
| Investment income, net |
$2,775,015 |
| Donations |
$859,869 |
| Foundation grants |
$491,440 |
| Royalty income |
$198,870 |
| Paycheck Protection Program loan |
$157,016 |
| Miscellaneous |
$432 |
| Total Income |
$7,385,945 |
- Programs: 72%
- Administrative: 19%
- Fundraising: 9%
| Total Income |
$7,385,945 |
| Program expenses |
$1,934,922 |
| Fundraising expenses |
$270,152 |
| Administrative expenses |
$508,192 |
| Other expenses |
$0 |
| Total expenses: |
$2,713,266 |
| Income in Excess of Expenses |
$4,672,679 |
| Beginning Net Assets |
$8,144,897 |
| Other Changes In Net Assets |
$0 |
| Ending Net Assets |
$12,817,576 |
| Total Liabilities |
$347,420 |
| Total Assets |
$13,164,996 |