J. Kirk Foundation & Animal Assistance League

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Our Mission

The mission of J. Kirk Foundation and Animal Assistance League is to focus our efforts and resources toward the care of companion animals in our community.

Our Purpose

To provide financial assistance to low income residents of Kootenai County for the low cost spaying and neutering of their companion animals. 


To provide financial assistance to low income residents of Kootenai County for pet food or medical care of their companion animal.


To provide an annual one time partial tuition reimbursement to a veterinary student who has graduated from Washington State University Veterinary Program, who has successfully obtained their Idaho State Veterinary License and has spent one year practicing as a veterinarian in a spay neuter clinic, Animal Welfare Organization or has performed one thousand spay and neuter surgeries in the first three years of their practice.

About Our Founder

Jacqueline J. Kirk  (April 22, 1934 -     ) Growing up on a farm in Southern Indiana from 1934 to 1952, animals have been very important part throughout Ms. Kirk’s life. Over the years, she found they brought her joy, peace, happiness and companionship and animals always have been a part of her family and life.  Ms. Kirk currently shares her life and house with her Shetland Sheep dog Joey and her Schnauzer Sugar.

The Important Details

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Article III Section 3 of the by-laws of J. Kirk Foundation & Animal Assistance League Adopted 5/1/10 read as follows:

This corporation’s assets are irrevocably dedicated to public benefit purposes.  No part of the net earnings, properties, or assets of the corporation, on dissolution or otherwise, shall inure to the benefit of any private person or individual, or to any Director or officer of the corporation. 


The assets in the J. Kirk Foundation Endowment account are endowed and are not allowed to be distributed. Only the annual interest from the Foundation Endowment account will be deposited into multiple disbursement accounts. Annually, ten percent (10%) of the interest of the foundation account will be dedicated to the operating costs of the organization, the remaining ninety percent will be distributed annually to the disbursement accounts in the following percentages: forty-five percent (45%) of the total annual interest of the foundation account will go towards the Spay/Neuter Reimbursement fund, twenty-two and one half percent (22.5%) of the total annual interest of the foundation account will go towards the Animal Emergency Reimbursement fund and, twenty-two and one half percent (22.5%) of the total annual interest of the foundation account will go towards the Veterinary Student Reimbursement fund. Donations to the organization can be designated and deposited into the foundation account, designated and deposited into a disbursement account for a specific ongoing program or donations can be non-designed and deposited into the general operating account.

Code of Ethics Adopted 5/1/10

I. MISSION AND EVALUATION  

Mission. 

1.The mission of J. Kirk Foundation and Animal Assistance League is developed, defined, and formally approved by the Board of Directors. Its activities and programs are consistent with its mission.  


2. J. Kirk Foundation and Animal Assistance League is always aware that its mission is accomplished through the generosity of others, and it owes its benefactors programs which are competently managed and needed.  


3. J. Kirk Foundation and Animal Assistance League furthers the best interests of the community and citizens through all of its activities and programs.   


Evaluation. J. Kirk Foundation and Animal Assistance League will periodically revisit its mission to determine if the need for its programs continues to exist, its mission needs to be modified, its programs should be revised or discontinued, or new programs are needed.  II. 


II. GOVERNING BODY  

J. Kirk Foundation and Animal Assistance League is governed by a volunteer Board of Directors which represents, reflects, and actively engages the community it serves. The board determines the mission of the organization, establishes governing policies, and monitors the organization’s financial and programmatic performance.  


III. CONFLICT OF INTEREST  

A) Members of the Board of Directors and staff of J. Kirk Foundation and Animal Assistance League act in the best interest of the nonprofit organization, rather than on the basis of personal interests or the interests of third parties. 

  

B) J. Kirk Foundation and Animal Assistance League has policies in place, and routinely and systematically uses these policies, to prevent actual, potential, or perceived conflicts of interest.    


IV. HUMAN RESOURCES  

A) J. Kirk Foundation and Animal Assistance League has human resource policies in place that address both paid employees and volunteers. Such policies establish clear expectations and provide for meaningful and effective performance evaluation. 

  

B) J. Kirk Foundation and Animal Assistance League embraces a philosophy that values diversity, which its Board and staff actively strive to ensure throughout the organization. 


V. FINANCIAL AND LEGAL ACCOUNTABILITY  J. Kirk Foundation and Animal Assistance League practices sound financial management and complies with legal and regulatory requirements. Its financial systems ensure that accurate financial records are kept and that financial resources are used to further its mission and charitable purposes. It conducts periodic financial reviews to address regulatory and liability concerns.   


A) Financial Accountability 

1. J. Kirk Foundation and Animal Assistance League creates and maintains financial reports on a timely basis that accurately portray its financial status and activities.  


2. J. Kirk Foundation and Animal Assistance League will provide timely internal financial statements to all Directors. Internal financial statements identify and explain any material variation between actual and budgeted revenues and expenses.  


3. J. Kirk Foundation and Animal Assistance League makes its annual financial reports available to the public.  


4. J. Kirk Foundation and Animal Assistance League provides employees and others with a confidential means to report suspected financial impropriety or misuse of its resources.  


5. J. Kirk Foundation and Animal Assistance League has written financial policies governing: (a) investment of its assets; (b) internal control procedures; (c) purchasing practices; and (d) reserve funds.   


B) Legal Compliance and Accountability.  J. Kirk Foundation and Animal Assistance League is aware of and complies with all applicable federal, state, and local laws. This may include, but is not limited to: complying with laws and regulations related to fund raising; licensing; financial accountability; human resources; lobbying and political advocacy; and taxation.  


VI. OPENNESS  

A) Upon request and periodically,  J. Kirk Foundation and Animal Assistance League will provide the public with truthful information about its mission, program activities, and finances.  J. Kirk Foundation and Animal Assistance League is accessible and responsive to members of the public who express interest in the affairs of the organization.  


VII. FUND RAISING  

J. Kirk Foundation and Animal Assistance League must respect the interests and intentions of its donors, clients or patrons, and the general public and be managed with the highest level of professionalism and integrity. Unethical fund raising practices threaten public trust and confidence in the entire nonprofit sector.  


A) Legal Compliance. Since J. Kirk Foundation and Animal Assistance League solicits donations from the public, the organization is properly organized as a tax-exempt charity, and is in compliance with both the spirit and the letter of all local, state and federal laws governing charitable solicitations.  


B) Fund Raising Activities. 

1. J. Kirk Foundation and Animal Assistance League uses solicitation and promotional materials that are accurate and truthful and identify the organization, its mission, and its intended use of solicited funds.  


2. J. Kirk Foundation and Animal Assistance League does not engage in solicitation tactics that are coercive, intimidating, or deceptive.  


3. J. Kirk Foundation and Animal Assistance League shall respect the integrity, privacy, and pride of its clients or patrons. Specifically, it does not use clients, their pictures or their case histories in any publicity or fund raising activities without prior written consent.   


C) Use of Gifts and Reporting. 

1. J. Kirk Foundation and Animal Assistance League insures that contributions are used in accordance with donors' intentions and obtain explicit consent before altering the intended use of a restricted gift.  


2. J. Kirk Foundation and Animal Assistance League accurately records and receipts gifts and reports to donors and the public in a timely way on the use and management of contributed funds. Upon request they shall provide information about their case for support, financial condition, use of donations, and fiscal responsibility, while respecting the privacy of donors.  


3. J. Kirk Foundation and Animal Assistance League encourages donors to obtain informed and ethical advice about the value and tax implications of potential gifts.   


D) Fund Raising Management. 

1. J. Kirk Foundation and Animal Assistance League informs the board, staff and volunteers of ethical finance and fund raising practices and their importance to the integrity of the organization and its mission.  


2. J. Kirk Foundation and Animal Assistance League assumes responsibility for its own actions and the actions of all others, whether paid or unpaid, acting on their behalf.  


3. J. Kirk Foundation and Animal Assistance League’s fund raising costs are not excessive in relation to the costs of programs and activities directly related to its mission.  


4. J. Kirk Foundation and Animal Assistance League compensates development staff with a salary or fixed fee, and not by percentage-based compensation or a commission. It shall not pay any fee to a third party as a condition for the completion of a gift.   


VIII. PUBLIC POLICY ADVOCACY  

A) Policies. 

If  J. Kirk Foundation and Animal Assistance League has public policy positions, the organization will have written internal policies in place that define the process it uses to decide whether it should take a stand on specific public policy issues, and the public policy positions it takes.  


B) Quality of Information.  J. Kirk Foundation and Animal Assistance League provides only factually accurate information to the media and the public, and provides sufficient contextual information so its public information can be understood.   


IX. INFORMATION MANAGEMENT  

A) Structure. 

J. Kirk Foundation and Animal Assistance League has policies in place that identify who has access to certain information and security procedures in place to prevent unauthorized access. 


B) Confidentiality of Information. 

J. Kirk Foundation and Animal Assistance League ensures that personal information on individual clients, employees and others is confidential unless permission to release information has been obtained.

General Privacy Policy Adopted 5/1/10

J. Kirk Foundation and Animal Assistance League and its website are committed to preserving your privacy and safeguarding your sensitive information. The following policy outlines the general practices of our privacy policy, website privacy policy and online donation function. We do not collect personal information about you when you visit our website unless you choose to provide that information to us. We will not sell, trade, or rent your personal information to others. 


 PRIVACY POLICY  J. Kirk Foundation and Animal Assistance League has created this Privacy Policy to explain how we will protect your personal privacy. The following discloses how we collect and manage private information provided to us by you in mailings, donations, or other off-line data collection.  It also discloses our information gathering and dissemination practices for the website located at the URL  www.jkirkfoundation.org.     In order to fully understand your rights we encourage you to read this Privacy Policy.  J. Kirk Foundation and Animal Assistance League reserves the right at any time and without notice to change this Privacy Policy simply by posting such changes on our website. Any such change will be effective immediately upon posting.     


Because we want to demonstrate our commitment to your privacy, this Privacy Policy notifies you of:    

~ What personally identifiable information of yours is collected through our mailings and our website  


~ Who collects such information  


~ How such information is used  


~ With whom your information may be shared  


~ What choices you have regarding collection, use and distribution of your information  


~ What kind of security procedures are in place to protect the loss, misuse or alteration of information under our control  


~ How you can correct any inaccuracies in your information.      


Questions regarding this statement should be directed to J. Kirk Foundation and Animal Assistance League by sending an e-mail to info@jkirkfoundation.org. Please reference this Privacy Policy in your subject line.     


If You Send Us Personal Information   If you choose to provide us with personal information -- as in a written letter, donation receipt, or by filling out a form with your personal information and submitting it to us either on paper or through our website -- we use that information to respond to your message, and to help us get you the information or service you have requested or record a donation.      


We treat emails the same way we treat letters sent to J. Kirk Foundation and Animal Assistance League. We are required to maintain many documents for accounting purposes (if a donation was given), but we do not collect personal information for any purpose other than to respond to you. Moreover, we do not create individual profiles with the information you provide or give it to any other organizations. J. Kirk Foundation and Animal Assistance League does not collect information for commercial marketing and does not share its donor list. We reserve the right to publish a list of contributors of time and money in our annual report and other publications. If you do not want your name listed in such publications, please notify the Secretary of the Board of Directors at info@jkirkfoundation.org.     


If you do not feel comfortable submitting personal information over the Internet, we suggest you print a copy of the document you wish to submit and fill it in by hand. You may then send it via mail it to:  J. Kirk Foundation and Animal Assistance League PO Box 1721 Post Falls, ID  83877-1721  


Off-line Collection of Personally Identifiable Information 

J. Kirk Foundation and Animal Assistance League collects personally identifiable information from our donors and participants in our programs via off-line forms. For example, forms containing personally identifiable information might be filled out if you:  

~ Make a donation.  

~ Choose to participate in one of our programs.      


In all cases, information collected from you off-line is managed and stored in a manner consistent with accepted business practices in the United States. We make every effort to ensure that your information is secure and is seen only by those employees and/or volunteers who require access to provide services to you.   


WEBSITE     

By visiting our website, you are accepting the practices described in this privacy policy. We handle information about your visit to our website as follows:     

Information Collected and Stored Automatically   

If you do nothing during your visit but browse through the website, read pages, or download information, we will gather and store certain information about your visit automatically. This information does not identify you personally, but enables us to better understand how visitors use our site so we can continue to make improvements. We do not track or record information about individuals and their visits.                               


 Internet Protocol Address:   Our Site may collect an IP address from all visitors to our Site. An IP address is a number that is automatically assigned to your computer when you use the Internet. We use IP addresses to help diagnose problems with our server, administer our site, analyze trends, track users' movements, gather broad demographic information for aggregate use in order for us to improve the site, and deliver customized, personalized content. IP addresses are not linked to personally identifiable information.      


Use of "Cookies":   Our Site may use cookies to enhance your experience while using our site. Cookies are pieces of information that some websites transfer to the computer that is browsing that website and are used for record-keeping purposes at many websites. Use of cookies makes web-surfing easier by performing certain functions such as saving your passwords, your personal preferences regarding your use of the particular website and to make sure you don't see the same ad repeatedly. Many consider the use of cookies to be an industry standard.   Your browser is probably set to accept cookies. However, if you would prefer not to receive cookies, you can alter the configuration of your browser to refuse cookies. If you choose to have your browser refuse cookies, it is possible that some areas of our Site will not function properly when you view them.       


 If You Donate Online, users who choose to click the "Donate Now" button on www.jkirkfoundation.org are taken to a partner site, operated by Pay Pal, where they can choose to make a credit card donation. Data entered on Pay Pal forms is covered by Pay Pal’s Privacy Policy, which can be reviewed at www.paypal.com.     


Links to Other Sites  

Our Site may contain links to other websites. Please note that when you click on one of these links, you are entering another website for which J. Kirk Foundation and Animal Assistance League has no responsibility. We encourage you to read the privacy statements on all such sites as their policies may be different than ours.    


Complying with the Judicial or Legal System  

J. Kirk Foundation and Animal Assistance League and its website is committed to preserving your privacy and safeguarding your sensitive information. The following policy outlines the general practices of our privacy policy, website privacy policy and online donation function. We do not collect personal information about you when you visit our website unless you choose to provide that information to us. We do not sell, trade, or rent your personal information to others. Though J. Kirk Foundation and Animal Assistance League makes every effort to preserve donor privacy, we may need to disclose personal information when required by law wherein we have a good-faith belief that such action is necessary to comply with a current judicial proceeding, a court order, or legal process served on our organization.    


 Protection of Children's Online Privacy.    

Protecting children's identities and information online is important.  J. Kirk Foundation and Animal Assistance understands the importance of protecting children's privacy, especially in an online environment.  Like you, J. Kirk Foundation and Animal Assistance is concerned about the safety of children when they use the Internet. Consistent with the Children's Online Privacy Protection Act of 1998, we will never knowingly request personally identifiable information from anyone under the age of 13 without prior verifiable parental consent. While the J. Kirk Foundation and Animal Assistance’s website can be used by individuals of all ages,  J. Kirk Foundation and Animal Assistance does not knowingly solicit data from children online.  No one under the age of 13 is allowed to register or subscribe on this site, nor will J. Kirk Foundation and Animal Assistance knowingly accept personal data from anyone under 13 on www.jkirkfoundation.org.     


How do I remove my information from email, phone, and postal mailing lists?   

 J. Kirk Foundation and Animal Assistance wants to communicate with you only if you want to hear from us. If you prefer not to receive information from us, either through email, postal mail or by phone, please let us know by sending us an email to info@jkirkfoundation.org or sending your request to PO Box 1721, Post Falls, ID  83877-1721.

Gift Acceptance Policy Adopted 5/1/10

A. General Policies.    

The Executive Committee of J. Kirk Foundation and Animal Assistance League shall ensure appropriate compliance with the gift policy by all administrative staff, consultants, and volunteers.  The policy of J. Kirk Foundation and Animal Assistance League shall be to encourage gifts of any type and description which are consistent with the charitable objectives of J. Kirk Foundation and Animal Assistance League and acceptable to it. J. Kirk Foundation and Animal Assistance League reserves the right to abstain from accepting any and all gifts that are not consistent with its objectives for any reason.  The Executive Committee, or other persons designated by the Executive Committee, is authorized to accept any and all gifts without board approval, except for the following, which require board action:     

1.   Outright gifts of real property    

2.   Gift Annuities in conjunction with retained life estates 

3.   Intangible personal property other than publicly traded securities (Copyrights, mineral rights, etc.)  

4.   Tangible personal property that requires ongoing maintenance or other cash outlays 

5.   Life Insurance (other than acceptance of paid-up policies)  

6.   Other gifts that may require additional financial resources from  J. Kirk Foundation and Animal Assistance League to maintain or implement the Executive Committee will submit appropriate information, analysis and recommendations to the President of the Board for review with regard to all gifts which require board approval.     


B. Current Gifts.    A current gift involves the transfer of money or property to J. Kirk Foundation and Animal Assistance League by a donor, without the receipt of consideration or economic benefit.  The donor must retain no control over the money or property transferred to J. Kirk Foundation and Animal assistance League to qualify as a current gift, although the donor many place restrictions on the use of the money or property.  Most types of property may be donated to J. Kirk Foundation and Animal Assistance League, although all gifts must comply with J. Kirk Foundation and Animal Assistance League policies.             


1.     Cash.    Cash gifts of any amount in the form of checks, currency or money orders are acceptable by the Executive Committee or other persons as designated by the Executive Committee. Gifts should be made payable to J. Kirk Foundation and Animal Assistance League.  Cash is generally regarded as intangible personal property for purposes of the charitable deduction rules.             


2.    Publicly Traded Securities.  Securities that are regularly traded on a national or local stock exchange or in over-the-counter markets are acceptable in any amount by the Executive Committee or other persons designated by the Executive Committee, including trustees of pooled income funds and gift annuity trusts.  

Generally this will include:  

•ADR’s of Non-U.S. Companies  

•Treasury Bills  

•Money Market Funds   

•Commercial Paper  

•Banker’s Acceptance  

•Repurchase Agreements   

•Certificates of Deposit  

•U.S. Government and Agency Securities   

•Corporate Notes and Bonds   

•Preferred Stocks   

•Common Stocks   

•Convertible Notes and Bonds   

•Convertible Preferred Stocks      


Prohibited gifts (unless approved by the Board of Directors) include:      •Commodities and Futures  

•Contracts •Limited Partnership Interests 

•General Partnership Interests 

•Venture Capital Investments 

•Gifts of Derivative 

•Options    


The Executive Committee, or other persons designated by the Executive Committee, will assist in the acceptance of gifts of publicly traded securities by providing the donor or donor’s representative instructions for making direct transfers to J. Kirk Foundation and Animal Assistance League’s brokerage account.  It is the policy of J. Kirk Foundation and Animal Assistance League to liquidate publicly traded securities as soon as possible after receipt.  Gains and losses on the sale of publicly traded securities shall be reported as realized gains or losses on the financial statements of J. Kirk Foundation and Animal Assistance League and shall not affect the gift amount which is fixed at the average of the high and low value on the date of transfer or unconditional surrender to J. Kirk Foundation and Animal Assistance League or J. Kirk Foundation and Animal Assistance League agent.  


C. Public Disclosure.    

J. Kirk Foundation and Animal Assistance League will comply with final regulations issued by the IRS on April 8, 1999, which became effective on June 8, 1999, with regard to documents that must be made available for public inspection.  These documents include application for tax exemption and annual information returns for the past three years including all schedules and attachments filed with the IRS except for parts of the return that identify names and addresses of contributors.  These documents will be available for public inspection at J. Kirk Foundation and Animal Assistance League’s principal office during normal business hours.  Written requests will be honored within thirty days from the receipt of the request.

Conflict of Interest Policy Adopted 5/1/2010

Article I                                                                  

Purpose   

The purpose of the conflict of interest policy is to protect The J. Kirk Foundation and Animal Assistance League’s interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of the Organization or might result in a possible excess benefit transaction. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit and charitable organizations.


Article II                                                                         

Definitions  

Interested Person -  Any director, principal officer, or member of a committee with governing board delegated powers, who has a direct or indirect financial interest, as defined below, is an interested person.   


Financial Interest  - A person has a financial interest if the person has, directly or indirectly, through business, investment, or family:  

a. An ownership or investment interest in any entity with which the Organization has a transaction or arrangement,  


b.    A compensation arrangement with the Organization or with any entity or individual with which the Organization has a transaction or arrangement, or  


c.     A potential ownership or investment interest in, or compensation arrangement with, any entity or individual with which the Organization is negotiating a transaction or arrangement.  Compensation includes direct and indirect remuneration as well as gifts or favors that are not insubstantial.  A financial interest is not necessarily a conflict of interest. Under Article III, Section 2, a person who has a financial interest may have a conflict of interest only if the appropriate governing board or committee decides that a conflict of interest exists.                                                           


Article III                                                         

Procedures   

Duty to Disclose  In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement  Determining Whether a Conflict of Interest Exists  After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.   


Procedures for Addressing the Conflict of Interest  

a.    An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest.  


b.    The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. 


c.     After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest.  


d.    If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement.    


 Violations of the Conflicts of Interest Policy  

a.    If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose.  

b.    If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.                  


Article IV 

Records of Proceedings  

The minutes of the governing board and all committees with board delegated powers shall contain:  

a.    The names of the persons who disclosed or otherwise were found to have a financial interest in connection with an actual or possible conflict of interest, the nature of the financial interest, any action taken to determine whether a conflict of interest was present, and the governing board's or committee's decision as to whether a conflict of interest in fact existed.  


b.    The names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussion, including any alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection with the proceedings.  


 Article V                                           

Compensation  

a.    A voting member of the governing board who receives compensation, directly or indirectly, from the Organization for services is precluded from voting on matters pertaining to that member's compensation.  


b.    A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Organization for services is precluded from voting on matters pertaining to that member's compensation.  


c.     No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Organization, either individually or collectively, is prohibited from providing information to any committee regarding compensation.                                                 


Article VI                                       

Annual Statements  

Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person:  

1.    Has received a copy of the conflicts of interest policy, 

2.    Has read and understands the policy,  

3.     Has agreed to comply with the policy, and  

4.    Understands the Organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.                                                 


Article VII                                           

Periodic Reviews  

To ensure the Organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects:  

a.    Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining.  


b.    Whether partnerships, joint ventures, and arrangements with management organizations conform to the Organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurnment, impermissible private benefit or in an excess benefit transaction.                                                          


Article VIII                                       

Use of Outside Experts  

When conducting the periodic reviews as provided for in Article VII, the Organization may, but need not, use outside advisors. If outside experts are used, their use shall not relieve the governing board of its responsibility for ensuring periodic reviews are conducted.

Discrimination Policy Adopted 5/1/2010

The J. Kirk Foundation and Animal Assistance League believes that equal opportunity is important for the continuing success of our organization and that organizational performance is greatly enhanced when people with different backgrounds and perspectives are engaged in the organization's activities and decision-making. The J. Kirk Foundation and Animal Assistance League intends to comply fully with all state, federal, county and municipal laws as interpreted and applied by the courts which preclude negative discrimination because of race, disability, color, creed, religion, gender, age, sexual orientation, national origin, ancestry, citizenship, military status, or any other protected classification. The J. Kirk Foundation and Animal Assistance League defines "negative discrimination" to include, though not necessarily limited to, the denial of services, employment or volunteer opportunities to any class of individuals in a manner that negatively restricts opportunities to that class of individuals. This policy applies to all activities of the organization including, but not limited to, employment, selection of volunteers, grant making, purchasing and selection of vendors or consultants.

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Animal Welfare Positions Adopted 5/1/10

Animal Welfare Positions                                                                                     Adopted 5/1/10  


Animal Welfare Positions  Of J. Kirk Foundation and Animal Assistance League     


"The greatness of a nation and its moral progress can be judged by the way its animals are treated."                 --Gandhi  


PREAMBLE     

By looking at the past, it becomes increasingly clear that development of new technologies seldom leads merely to the anticipated, positive outcome. Unforeseen effects may, more often than not, be detrimental to certain groups of people, animals and the environment. There is a duty to make thorough assessment of these consequences, taking into account ethical considerations.     


J. Kirk Foundation and Animal Assistance League has a long history of concern and commitment to, and mission to, educate others on the welfare, humane treatment and care of all animals. In the development of these animal welfare position statements, the ethical, philosophical and moral values which our members espouse have been our guiding light.     


GUIDING PRINCIPLES     

J. Kirk Foundation and Animal Assistance League encourages you to read and study the issues which challenge the animal welfare community today. If you believe in our positions, we urge you to offer your dollars, your time, and your special expertise by joining with us to develop a better understanding of all animal welfare, as well as teaching these truths to young and old so that we may learn to be kind to each other.     


Animals have been our companions for centuries. Their welfare has been our welfare. As the world has changed, and our culture imperatives have been modified, our relationship to, and responsibility for, animals has also evolved. J. Kirk Foundation and Animal Assistance League will continue to monitor, study and make recommendations on animal welfare issues, and take positions where there is adequate basis and where our education mission dictates. 


This document of our positions is divided by:      

 •Companion Animals 

•Horses 

•Teaching and Livestock 

•Species and/or Relationship •

Animals in Research  


POSITION ON COMPANION ANIMALS   

 •Dog, Cock and other Animal Fighting: J. Kirk Foundation and Animal Assistance League supports laws against use of any animal for fights, and recommends that fighting be considered a felony offense.  


•Animals in Motion Pictures: J. Kirk Foundation and Animal Assistance League strongly opposes the mistreatment or abuse of animals, and supports  American Humane Association in its efforts to monitor filming locations and sets to assure the safety of animals and other actors.  


•Euthanasia of Animals: Euthanasia by properly trained personnel using acceptable humane methods is preferable to slow, painful death due to disease, starvation, exposure or painful traumatic injury. J. Kirk Foundation and Animal Assistance League also advocates humane euthanasia of animals which, for behavioral reasons, are considered to be a public safety threat.  


•Cosmetic Alteration for Appearance: J. Kirk Foundation and Animal Assistance League does not advocate the cosmetic alteration of dogs or cats for appearance or non-medical reasons such as tail docking or ear cropping.  


•De-clawing of Domestic Cats: J. Kirk Foundation and Animal Assistance League does not advocate the removal of the claws of a domestic cat.  


•Commercial Pet Production and Dealers: J. Kirk Foundation and Animal Assistance League disagrees with the concept of farming companion animals. Where these businesses exist, J. Kirk Foundation and Animal Assistance League encourages and supports the inspection of such facilities, as well as the enforcement of all federal laws pertaining to the health, care and transportation of these animals.  


•Responsible Pet Ownership: J. Kirk Foundation and Animal Assistance League strongly supports and encourages responsible pet ownership and the enforcement of existing animal control ordinances.  


•Breed Discrimination: No particular breed of dog or cat should be discriminated against because of its breed.  


•Hybrids: Wolf Hybrids and Wildcat Hybrids should not be named and treated as dogs and cats.  


•Dog Racing: The excessive breeding, culling by performance only, and the use of live bait associated with the racing of dogs for profit is inhumane and unacceptable.                 


 POSITIONS ON HORSES, etc. IN SPECTATOR EVENTS    

•Welfare of Animals in Spectator Events: J. Kirk Foundation and Animal Assistance League does not advocate any spectator sport that intends to injure or kill any animal, such as bull fighting.  


•Spectator events involving animals where injury can occur incidentally to the sport, i.e. horse racing, polo, cutting and reining, field trials, rodeos, dog sled racing and other confirmation show events should always be attended by a licensed veterinarian. J. Kirk Foundation and Animal Assistance League encourages all organizations to develop appropriate guidelines and standards to ensure the humane treatment of the animals, and we encourage our members to actively participate in ensuring compliance with humane laws.  


•Animals Used in Exhibition: J. Kirk Foundation and Animal Assistance League believes that animals in exhibition deserve greater expert care because they are generally not in their natural state, i.e. circus horses, animals in traveling shows and the stock used in rodeos. J. Kirk Foundation and Animal Assistance League does not feel that such animals generally receive such specialized care, and encourages its members not to support or patronize such exhibitions. All local, state, and federal laws should be enforced with vigilance on such existing groups.  


•Use of Medications to Ensure Performance: J. Kirk Foundation and Animal Assistance League opposes the use of any drug that alters the animal’s normal performance—for any reason.      


POSITION ON WILDLIFE AND ZOOLOGICAL EXHIBITATIONS    


•Theme Parks and Exhibitions Which Exploit Animals Profit: J. Kirk Foundation and Animal Assistance League fundamentally disagrees with the capture and confinement of wild animals, even endangered species, where their exhibition is used solely for commercial profit, i.e. Unnatural Theme Parks. 


•Hunting and Fishing in Season: J. Kirk Foundation and Animal Assistance League advocates the humane legal hunting of wildlife and fish in season for the sole purpose of food.  


•The Capture and Domestication of Wildlife: The intentional capture of wildlife, to include, but not limited to, skunk, raccoon, bobcat, opossum, rodents, rabbits, birds, and reptiles, is wrong. When such animals are trapped, cornered, injured by machinery, or hit by cars they should be:   --if uninjured, left in the environment until they can move on their own  --confined and transported to a reliable rehabilitation center without human touch or intervention  --nursed back to health without bonding to human caretakers  --released back to a substitute habitat of a safer nature     


POSITION ON ANIMALS TEACHING, EDUCATION AND RESEARCH    


•Use of Animals in training and Research: J. Kirk Foundation and Animal Assistance League discourages the use of live animals for teaching purposes. If live animals are to be used for educational purposes, they must be kept in a humane manor and receive the minimal amount of stress as possible. J. Kirk Foundation and Animal Assistance League strongly does not advocate the use of animals for research into product safety, i.e., cosmetics and household products, and, only agrees with the use of animals in medical research to solve the most dire of animal and human diseases. The use of animals in these circumstances carries with it unique professional, scientific, and moral obligations. The stewardship of animals in these special cases must be performed with the full measure of compliance with the Animal Welfare Act, so that only accredited institutions and individuals conduct such research.  


•The Sale of Our Shelter Animals for Research or Teaching Purposes.           J. Kirk Foundation and Animal Assistance League, in accordance with its original incorporated purposes, will never sell animals for research or teaching.  


•Laboratory Care of Animals: While  J. Kirk Foundation and Animal Assistance League does not condone animals in laboratories, animals which are used for teaching and experimentations, such as medical research, the presence of veterinarians to direct the care of the animals is required. These veterinarians should be accredited by the American Association of Laboratory Animal Care. The provisions of the Animal Welfare Act should be strictly enforced.       


POSITION  ON ANIMAL AGRICULTURE     

General Statement: J. Kirk Foundation and Animal Assistance League, as an educational and assistance organization, affirms that animals raised for food should be treated and handled humanely, with due consideration for their welfare and well-being. The use of all natural resources, especially water, should be instrumental in deciding which animals should be produced.     


On the matter of livestock farming, J. Kirk Foundation and Animal Assistance League supports the Theological Normative Principle of Ethics; that is, the results of all probable actions should be measured, the positive elements optimized and the negative ones minimized. This utilitarian approach should not be construed to mean that the greater the importance for man, the more man is permitted to inflict hardship on animals.        


a.    If there is an alternative method available whereby an animal suffers no hardship, it should be given preference. It is the duty of individuals to seek this type of alternative.  


b.    If there are no perceived alternatives, and the interest of humans and animals are in conflict, then the intrinsic value of animals should be weighed upward only if other basal interests of other morally comparable creatures will be impaired as a result of not carrying out the action.  


c.     If the outcome of the weighing-upwards that animals may be used, then there must be the best possible guarantee that the animals may act according to the behavioral needs of the species to which they belong.     


J. Kirk Foundation and Animal Assistance League morally, ethically, and philosophically promotes the welfare of all animals. It is the duty of the livestock and poultry producers to recognize and deal with people who are cruel, abusive and/or neglectful in their production practices, and to ensure that those practices contrary to animal welfare are not selected initially or, if in use, are abandoned or corrected.    


•Confinement Rearing of Livestock and Poultry: Confinement rearing results in many questions regarding the health, safety, and quality of the food sources produced in this fashion. J. Kirk Foundation and Animal Assistance League believes that confinement rearing is inhumane.  


Transportation, Sales Yard Practices and Humane Slaughter of Livestock and Poultry; adequate protection should be provided including but not limited to:  protection from adverse environmental conditions, limiting the time in cars, trucks and pens, reduce excessive crowding, provide high quality food, and water, have adequate loading and unloading equipment, safe, specifically designed, transport vehicles and sort, group, and weigh so as to minimize stress         


Disabled Livestock: If the animal is down on the farm and in distress, or the condition is obviously irreversible, the animals should be euthanized.   If the animal is not in extreme distress and continues to eat and drink, and a veterinarian has determined that the injury is repairable, shelter and nursing care should be provided for a reasonable time.  If the animal has minor injuries but is seemingly healthy and could pass the federal inspection at slaughter then the animal should be humanely transported and immediately slaughtered.  Long term non-ambulatory animals should be euthanized.     


POSITION ON SWINE    

Swine in Confinement: J. Kirk Foundation and Animal Assistance League is opposed to the confinement rearing of swine.  


Swine Castration, Tail Docking and Identification: These procedures should be done humanely, in a sanitary manner, during the first week of life.      


POSITION ON POULTRY     

Housing of Chickens in Cages: The current use of small confinement cages should be outlawed and a humane alternative found.  


Disposal of Unwanted Chicks, Poults and Pipped Eggs. Unwanted animals should be euthanized in a humane manner  


Beak Trimming: Beak trimming, to remove the sharp tip to prevent or reduce the natural traits of cannibalism, fighting and feather picking, (results from confinement caging) is not endorsed by J. Kirk Foundation and Animal Assistance League. Alternative means of controlling these confinement problems should be sought.  


Induced Molting of Layering Birds: A carefully monitored and controlled program that includes reduced photoperiod, controlled caloric intake and/or reduction of some nutrients essential for egg production designed to bring about a period of non-laying in the entire flock is not an acceptable practice.      


POSITIONS ON CATTLE    

Castration and Dehorning of the Cattle: Dehorning and castration of cattle should be done humanely.  


Veal Calf Production: Veal calves raised in confined stalls instead of open pens is inhumane.

501c3 IRS Determination Letter

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Most recient irs-990 filing

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Most recient annual report

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